1983 (7) TMI 317 - AT - Customs

Summary

The case involved the classification of Motor Rollers imported by the appellants for manufacturing screens. The Department initially assessed them under Heading 84.40 but later changed it to 73.33/40 CT Act. The appellants argued for classification under Heading 84.60 or 84.59(2). The Department agreed that the goods fell under Heading 84.60. The appeal was allowed in favor of the appellants.