2000 (3) TMI 424 - AT - Customs

Summary

The case involved the classification of sintered bush and ferrite permanent magnet imported by M/s. Elin Electro Pvt. Ltd. Appellants claimed classification under sub-headings 8483.20 and 8505.11, but the department classified them under sub-heading 8483.20. The tribunal upheld the department's classification as the goods were specifically described in the Customs Tariff. The appeal was rejected.