2003 (1) TMI 439 - AT - Customs

Summary

The issue was the classification of imported goods under Customs Tariff Sub-heading 8208.40 or 8432.90. The Tribunal ruled in favor of classifying the goods as coulter under 8432.90, not as blades under 8208.40. The decision was based on the definition of "coulter" as an iron blade fixed in front of a plough share. The appeal by the Revenue was dismissed.