1995 (5) TMI 134 - AT - Customs

Summary

The appeal was filed by the Collector of Customs, Madras against an order-in-appeal passed by the Collector of Customs (Appeals), Madras. The issue was whether goods imported by the respondents would be classified under Customs Tariff Heading 59.11 or 56.03. The Tribunal upheld the order-in-appeal, citing a previous decision in favor of the respondents. The appeal was dismissed.