1997 (7) TMI 384 - AT - Customs

Summary

The appeal concerns the classification of air filters for a flour milling plant. The lower authority classified them under 98.06, but the revenue argued for 8421.39. The Tribunal upheld the lower authority's decision, stating the filters are covered by Customs Notification 69/87. The Tribunal found no issue with the lower authority's order and dismissed the appeal.