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of <h1>The appeal was dismissed as the goods did not qualify for classification under Heading 84.64.</h1> <h3>SESA GOA LIMITED Versus COLLECTOR OF CUSTOMS</h3> The appeal was dismissed as the goods did not qualify for classification under Heading 84.64. - SESA GOA LIMITED Versus COLLECTOR OF CUSTOMS - 1989 (42) ... Classification The case involved a dispute over the classification of imported plastic packing, rings, and seals. The appellants claimed the goods should be classified under Heading 87.04/06(2) at a lower duty rate, but the tribunal rejected their plea. The tribunal found that the goods should be classified under Heading 39.07 CAT as per Note 2 to Section XVII of the Customs Tariff Act, 1975. The appeal was dismissed as the goods did not qualify for classification under Heading 84.64.
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