2002 (3) TMI 489 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal regarding the classification of imported goods for customs tariff exemption under Notification 58/88. The appellant's claim for refund was denied as the goods were not clearly classifiable under Heading 84.71 as an emulator. The tribunal found insufficient evidence to support the classification and upheld the dismissal of the appeal.