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of <h1>Tribunal dismisses appeal on PCB classification for spectrophotometer.</h1> <h3>JINDAL ALUMINIUM LTD. Versus COLLECTOR OF CUS., BANGALORE</h3> JINDAL ALUMINIUM LTD. Versus COLLECTOR OF CUS., BANGALORE - 1997 (93) E.L.T. 734 (Tribunal) The appeal was filed against the rejection of a refund claim for imported PCBs for a spectrophotometer. The dispute was whether the PCBs fell under Chapter Heading 9033.00 or 8473.30. The tribunal ruled that the PCBs fell under Chapter sub-heading 8473.30 and dismissed the appeal.
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