1997 (3) TMI 236 - AT - Customs

Summary

The appeal was against the Order-in-Appeal dated 5-2-1990 of Collector of Customs (Appeals). The appellants imported Printer Heads for electronic calculators and claimed classification under heading 8471 with the benefit of Notification 172/77. Customs Authorities assessed the goods under Notification 186/87. The appellants provided evidence that the Printer Heads were line printers eligible for exemption under Notification 186/87. The Tribunal found in favor of the appellants, setting aside the impugned order and allowing the appeal.