2001 (1) TMI 408 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the classification of parts of fuel injection pumps for ICP engines under Customs Tariff Heading 8413.91, rejecting the appeal of the importers. The goods were found to be correctly assessed under heading 8413.91 according to the Explanatory Notes, and were not eligible for exemption under Notification No. 172/89. The tribunal upheld the impugned order and rejected the appeal.