2001 (2) TMI 351 - AT - Customs

Summary

The appeal was filed against the Order of Collector Customs (Appeals), Chennai, regarding the classification of a component called a 'container spreader'. The appellants argued that the Reach Stacker for which the component was imported should not fall under Heading 84.27 but under Heading 84.26. The Tribunal found that the classification was done without proper notice and remanded the case back for reevaluation. The appeal was allowed.