2001 (4) TMI 264 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the order of remand in the case involving classification of Demag Crane under Customs Tariff Heading 98.01. The Commissioner of Customs (Appeals) had remanded the case for re-examination in light of a CBEC Circular, and the Tribunal directed the Assistant Commissioner to decide the matter afresh within 3 months. The appeal was rejected.