Customs appeal dismissed for imported spare parts classification under heading 90.27.50.

The appeal against the Collector of Customs' order on the classification of imported spare parts was dismissed. The Tribunal held that the appellants did not provide sufficient evidence to support their claim for classification under heading 90.27.50 for measuring heat and light. The matter was remanded to the Commissioner for further examination under Notification 69/87.

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The appeal was against the Collector of Customs' order on the classification of imported spare parts. The appellants claimed the parts should be classified under heading 90.27.50 for measuring heat and light, but the claim was rejected. The Tribunal found the appellants failed to substantiate their claim and remanded the matter to the Commissioner for examining the claim under Notification 69/87.

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