1997 (2) TMI 269 - AT - Customs

Summary

The appellants imported a "Research Laboratory Fermenter" and claimed classification under sub-heading 8419.20 CTA, but Customs classified it under sub-heading 8479.89. The Assistant Collector and Collector (Appeals) upheld this classification. The Tribunal ruled that the goods should be classified under the residuary classification under 84.79 as they do not fit under sub-heading 8419.20 or 9027.80. The appeal was rejected.