1998 (10) TMI 184 - AT - Customs

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi involved the classification of Carbonaceous Molecular Sieve. The appellants claimed classification under Tariff Heading 8485.10, while the lower authority classified it as a chemical under Tariff Heading 3802.10. The Tribunal found that the imported goods were part of a Nitrogen manufacturing machine and eligible for benefits under Notification No. 155/86-Cus. The impugned order was set aside, and the appeal was allowed in favor of the appellants.