1999 (6) TMI 81 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant in a case involving the classification of imported goods described as temperature bellows. The goods were deemed to be parts and accessories of industrial pressure controllers, not flexible tubing, and were correctly classified under Tariff Heading 9032.90. The tribunal set aside the lower authority's decision and allowed the appeal.