1987 (11) TMI 265 - AT - Customs

Summary

The appeal involved the classification of "Asahi Bearings" imported under Bill of Entry No. 585, dated 4-7-1981. The appellants sought reclassification under Item No. 68 C.E.T., but it was initially rejected. The Tribunal accepted the appellants' argument based on previous rulings and classified the goods under Item No. 68 for the purpose of levy of additional duty.