1990 (9) TMI 163 - AT - Customs

Summary

The Collector of Customs, Madras filed an appeal against an order passed by the Collector of Customs (Appeals) Madras regarding the assessment of Film Lined Electrodes. The Tribunal, based on a previous decision, set aside the impugned order and ruled that the goods imported are to be assessed under Heading 85.03. The appeal was allowed in favor of the Revenue.