Classification under heading 87.16 affirmed; protective demands limited to the specific litigant pending final judicial decision. Hand pallet trucks and similar trolleys are to be classified under heading 87.16; the Board will appeal the adverse tribunal view. Protective demands are to be raised and kept alive only for the specific litigant with the divergent tribunal decision pending final judicial determination, while demands for other parties may proceed and be adjudicated within the normal limitation period under Central Excise law.
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Classification under heading 87.16 affirmed; protective demands limited to the specific litigant pending final judicial decision.
Hand pallet trucks and similar trolleys are to be classified under heading 87.16; the Board will appeal the adverse tribunal view. Protective demands are to be raised and kept alive only for the specific litigant with the divergent tribunal decision pending final judicial determination, while demands for other parties may proceed and be adjudicated within the normal limitation period under Central Excise law.
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