1997 (5) TMI 121 - AT - Customs

Summary

The appeal arose from a classification issue of imported goods. The appellants claimed the goods should be classified as "other washer" but were initially assessed as washers under a different sub-heading. The lower authorities did not consider the appellants' submissions and documents. The Tribunal set aside the impugned order and remanded the matter for a reasoned decision after considering all relevant material.