1998 (1) TMI 253 - AT - Customs

Summary

The appeal involved the classification of a "power driven cloth cutting machine head with standard accessories complete set" under different tariff headings. The lower appellate authority classified it under Tariff Heading 84.51, granting benefits of Customs Notification 16/85. The Revenue argued for classification under Tariff Heading 85.08, citing the machine's design features. The Tribunal upheld the lower appellate authority's classification, rejecting the Revenue's appeal.