2002 (3) TMI 458 - AT - Customs

Summary

The appellants imported a machine called "VST Controls" and claimed classification under Heading 84.71 of the CETA, but it was classified under 85.37 by the Dy. Commissioner. The machine was found to be a process control machine capable of directing speed control revolution. The exclusion clause in the sub-notes to Heading of 84.71 did not apply to hybrid machines like the one in question. The classification adopted by the department was deemed wrong, and the appeal was allowed.