1997 (5) TMI 245 - AT - Customs

Summary

The Revenue's appeal was allowed by the Appellate Tribunal CEGAT, New Delhi. The Tribunal held that the imported Diamond Gang Saw Blades should be classified under Chapter Heading 82.01/04 of CTA, 1975, overturning the Collector (Appeals) decision. The Tribunal cited previous judgments in support of their decision.