2001 (1) TMI 320 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal by the department regarding the classification of machines used for making buttons for garments. The tribunal upheld the classification under heading 8477.80 of the Customs Tariff, rejecting the department's argument for classification under heading 84.65. The tribunal found no merit in the department's argument and dismissed the appeal.