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The appeal was against the order-in-appeal dated 2-1-1991 regarding the classification of imported goods. The appellants claimed classification under Heading 84.19 but the claim was rejected. The Collector (Appeals) classified the goods under 84.79. The Tribunal found the order-in-appeal to be flawed as the Collector adopted a ground not contested before and remanded the matter for a fresh decision, noting deficiencies in the Asstt. Commissioner's order as well.
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