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        1987 (11) TMI 264 - AT - Customs

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        Customs Tribunal overturns classification of Chemical Analysis Equipment as plastics, remands for new assessment The Appellate Tribunal CEGAT, New Delhi found the customs authorities' assessment of Electrical Chemical Analysis Equipment as plastics under Heading ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Customs Tribunal overturns classification of Chemical Analysis Equipment as plastics, remands for new assessment

                                The Appellate Tribunal CEGAT, New Delhi found the customs authorities' assessment of Electrical Chemical Analysis Equipment as plastics under Heading 39.01/06 to be wrong. The matter is remanded for a new decision by the Assistant Collector of Customs, Bombay based on further evidence from the appellants. The appeal is allowed by remand.


                                The Appellate Tribunal CEGAT, New Delhi found the customs authorities' assessment of Electrical Chemical Analysis Equipment as plastics under Heading 39.01/06 to be wrong. The matter is remanded for a new decision by the Assistant Collector of Customs, Bombay based on further evidence from the appellants. The appeal is allowed by remand.
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