2002 (9) TMI 613 - AT - Customs

Summary

The Revenue appealed against the Order-in-Appeal classifying imported goods under Heading No. 8503. The Commissioner (Appeals) classified the goods as parts of valve actuators under Heading 8501, upheld by the Tribunal. The Revenue failed to provide evidence against this classification. The appeal was rejected, confirming classification under Heading 8503 for parts of valve actuators.