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The appeal filed by the Revenue regarding the classification of imported induction coils was rejected by the Appellate Tribunal CEGAT, New Delhi. The goods were classified under Heading No. 8514.90 as parts of an induction furnace. The respondents explained that the coils were essential for the furnace to function and had a power handling capacity higher than 1 KVA. The Collector of Customs (Appeals) upheld the classification under Heading No. 8514.90, noting that the coils were identifiable parts of an electric furnace. The Tribunal found no grounds to interfere with the Collector's decision, thus rejecting the Revenue's appeal and disposing of the respondents' cross-objections accordingly.
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