1997 (9) TMI 315 - AT - Customs

Summary

The appeal was against the classification of goods under Heading 8207, but Collector (Appeals) confirmed it. Appellant argued for classification under 8466.93 or Heading 68.04. Collector's decision was based on the machine's catalogue and explanatory notes to HSN, considering the goods as interchangeable tools under Heading 82.07. Tribunal agreed with Collector's reasoning and dismissed the appeal.