2001 (8) TMI 487 - AT - Customs

Summary

The appeal by M/s. Madura Coats Ltd. was about classifying imported springs under Heading 84.38 or 73.33 of the Customs tariff. The appellant argued the springs were specific parts for looms, but the respondent pointed out that springs are excluded from Chapter 84. The tribunal ruled in favor of the respondent, classifying the springs under Heading 73.33, rejecting the appeal.