1997 (10) TMI 253 - AT - Customs

Summary

The appeal involved the classification of "Rotork Synchropak Actuators" under Tariff Heading 98.06, which was rejected by the Lower Authority. The appellants initially claimed classification under Tariff sub-heading 8501.33 but later shifted their stand to 98.06, which was also rejected. The Tribunal upheld the Lower Authority's decision, stating that the appellants cannot re-agitate the matter for re-classification. The appeal was dismissed.