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1994 (8) TMI 127 - AT - CustomsExtract: ....... in 1987 (27) E.L.T. 548 (Tribunal) 1987 (11) ECR 245 (CEGAT SB-C) Paras 5 and 6 had held as under - 13. emsp In view of the above observations, I hold that the appellants are not eligible to classify the goods under Tariff Heading 84.45/48 and the correct classification would be under Heading 82.05/8207.90. In the result, the appeals are rejected.
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