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of <h1>Tribunal remands case to assess interchangeability of oil seals, leading to disposal of appeals.</h1> <h3>TELCO LTD. Versus COLLECTOR OF CUSTOMS, CALCUTTA</h3> TELCO LTD. Versus COLLECTOR OF CUSTOMS, CALCUTTA - 1997 (94) E.L.T. 366 (Tribunal) The appellants imported oil seals and sought classification under heading 8485.90, but were assessed under sub-heading 4016.93. The Collector upheld this classification. The appellants claimed the goods were designed for fitment into excavators, while the Revenue argued they were predominantly made of rubber and should be classified under Chapter 40. The Tribunal remanded the proceedings to determine if the oil seals were interchangeable with any other machinery. The appeals were disposed of accordingly.
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