1996 (11) TMI 251 - AT - Customs

Classification of goods under heading different from that claimed by both parties i.e. assessee and revenue

Summary

The appeal was against the Order-in-Appeal of Collector of Customs (Appeals), Madras regarding the classification of imported Precision Face Coupling. The appellants claimed classification under Heading 84.66, but the Collector (Appeals) classified it under Heading 84.85. The Tribunal remanded the matter for a fresh decision, citing a procedural error by the Collector (Appeals). The appeal was allowed by way of remand.