1997 (8) TMI 226 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the importer, classifying the imported differential Pressure Indicator under sub-heading 90.26 instead of Heading 98.06 as claimed by the Revenue. The Tribunal found that the goods were complete instruments suitable for a wide variety of applications and not parts of machinery, upholding the Collector (Appeals) decision and rejecting the Revenue's appeal.