2000 (10) TMI 455 - AT - Customs

Summary

The Appellate Tribunal CEGAT in Mumbai decided a case regarding the classification of imported products by HOEC Bardahl India Ltd. The dispute was whether the goods should be classified under heading 3811.00 or 27.10. The Commissioner (Appeals) classified the goods under 27.10 based on a test report, but the Tribunal disagreed, stating that the goods were additives and should be classified under 38.11. The Tribunal allowed the appeal and restored the classification under heading 38.11.