1997 (5) TMI 167 - AT - Customs

Summary

The appellants imported Machine Interface Programming Unit for Horizontal Machining Centre and claimed benefit under Notification No. 179/80-Cus. The lower authorities changed the classification, but the Tribunal ruled in favor of the appellants, stating that the benefit should be extended as long as the parent machine fell under the classification listed in the notification. The Tribunal set aside the lower orders and remitted the proceedings back to the Asstt. Collector to allow the benefit of Notification 179/80 to the impugned goods.