1997 (1) TMI 190 - AT - Customs

Summary

The appeal was filed by M/s. Advance Corporation against an order by the Collector of Customs (Appeals), Bombay regarding the classification of circular cutter blades under the Custom Tariff Act, 1975. The appellants claimed the items should be classified under different headings, but the Collector (Appeals) rejected the appeal due to lack of evidence linking the imported goods to the machinery. The Appellate Tribunal upheld the Collector's decision, dismissing the appeal.