1996 (8) TMI 267

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..... short point to be considered in these appeals is, whether the graphic art films imported by the appellants is classifiable under Tariff Heading 84.34 of the Customs Tariff Act, 1975, as claimed by the appellants, or under Heading 37.01/08 as held by the Department. 2. When the matter was posted for hearing, none appeared on behalf of the appellants. This matter was earlier dismissed for default .....

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..... hapter 37. It was specifically held that Chapter 37 applied to this article is more specific than Heading 84.34 claimed in respect of this product. Further, it was held that, the classification of these goods under Chapter 37 by the lower authorities must be upheld. Since the issue has been dealt with by the Tribunal in the aforesaid earlier case on the very item, following the ratio of the afore- .....

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