1999 (1) TMI 89 - AT - Customs

Summary

The appeal by M/s Steel Authority of India against the classification of furnace parts under chapter heading 8516.80 was dismissed by the Appellate Tribunal CEGAT, CALCUTTA. The heating element in question was classified as a resistor under 85.16, based on its function of thermal conductivity. The tribunal found the classification adopted by Customs to be correct, making the appellants ineligible for Notification No. 69/87.