1999 (3) TMI 331 - AT - Customs

Summary

The Appellate Tribunal CEGAT, MADRAS ruled in favor of the Revenue in an appeal regarding the classification of imported 'slitting saws'. The tribunal held that the saws are classifiable under sub-heading 8202.20 of the tariff and not under chapter heading 98.06. The decision was based on a previous judgment by a Larger Bench which classified similar items as parts of machinery falling under Chapter 84 and under Heading 98.06. The appeal was allowed, setting aside the Collector of Customs' order.