1996 (1) TMI 267 - AT - Customs

Summary

The Revenue's appeal was against the Collector (Appeals) order on the classification of imported globe valves for Ammonia under Customs Tariff Heading No. 8481.10. The goods were reassessed under Heading 8481.30 with a higher duty rate of 60%. The Respondents claimed exemption under Notification No. 153/86 for duty not exceeding 40%. The Tribunal set aside the order and remanded the matter for a fresh decision on classification and the benefit under the notification. The Tribunal requested an expedited decision within three months.