1998 (12) TMI 227 - AT - Customs

Summary

The case involved classification of imported commercial catalogues by M/s. Blue Star Limited. The dispute was whether to classify under Heading 4911.10 or 9909. The Tribunal ruled that under Chapter 99, commercial catalogues in book form fall under Heading 99.09. As the catalogues were not in book form, they were correctly classified under Heading 4911.10. The appeal was dismissed, and the cross objection was also disposed of.