https://www.taxtmi.com/caselaws?id=73304 The Appellate Tribunal CEGAT, New Delhi, in the case concerning the classification of goods under the Customs Tariff Act, 1975, ruled in favor of the appellants. The Tribunal held that the goods, "steering felts," should be classified under Heading 59.16/17 as parts of steering assemblies of motor vehicles, falling under textile articles commonly used in machinery or plant. The Tribunal disagreed with the initial classification by the customs authorities and the Collector (Appeals), determining that motor vehicles could be considered machines for classification purposes. Consequently, the Tribunal allowed the appeals and granted relief to the appellants. en-us Tue, 13 Oct 1987 00:00:00 +0530 Mon, 30 May 2011 18:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73304 The Appellate Tribunal CEGAT, New Delhi, in the case concerning the classification of goods under the Customs Tariff Act, 1975, ruled in favor of the appellants. The Tribunal held that the goods, "steering felts," should be classified under Heading 59.16/17 as parts of steering assemblies of motor vehicles, falling under textile articles commonly used in machinery or plant. The Tribunal disagreed with the initial classification by the customs authorities and the Collector (Appeals), determining that motor vehicles could be considered machines for classification purposes. Consequently, the Tribunal allowed the appeals and granted relief to the appellants. Case-Laws Customs Tue, 13 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73304