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of <h1>Appeal allowed for appellants, goods classified under Heading 84.60.</h1> The appeal was allowed in favor of the appellants as the goods were classified under Heading 84.60, as agreed by the Department. - 1983 (14) E.L.T. 2036 ... - The case involved the classification of Motor Rollers imported by the appellants for manufacturing screens. The Department initially assessed them under Heading 84.40 but later changed it to 73.33/40 CT Act. The appellants argued for classification under Heading 84.60 or 84.59(2). The Department agreed that the goods fell under Heading 84.60. The appeal was allowed in favor of the appellants.
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