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2017 (12) TMI 1517

Head Note:
Classification of goods - Exemption Notification No. 23/98-Cus. - Piston Ring Set imported by the respondents herein for use as components/parts of engines of Shakti Power Tillers - the decision in the case of COMMR. OF CUS. (I), MUMBAI Versus LA-CAST METALS & COMPONENTS PVT. LTD. [2005 (12) TMI 509 - CESTAT, MUMBAI] contested, where it was held that Tillers rightly classified under Chapter heading 84.32 - Held that: - The judgment impugned does not warrant any interference - appeal dismissed.


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