1996 (5) TMI 153 - AT - Customs

Summary

The appeal was filed against the rejection of a refund claim for toothed tape for lifts, classified under Chapter 84. The claim was rejected as the toothed tape was considered an endless belt of metal, excluded from Chapter 84. The appellants failed to prove that the item was ready for fitment in lifts. The Tribunal upheld the rejection of the claim and classified the toothed tape under Heading 73.33/40(1) as other articles of iron and steel. The appeal was rejected.