https://www.taxtmi.com/caselaws?id=80912 The Appellate Tribunal CEGAT, New Delhi, upheld the classification of imported springs under Heading 73.33/40 as articles of steel, rejecting the appellant's claim that they should be classified as part of machinery under Heading 84.38. Relying on previous Tribunal judgments and exclusion clauses in Section Notes, the Tribunal determined that the springs were not specially designed for a specific type of equipment and should be classified as articles of general use. The appeal was dismissed, affirming the Collector of Customs (Appeals) New Delhi's order. en-us Mon, 05 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 12:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80912 The Appellate Tribunal CEGAT, New Delhi, upheld the classification of imported springs under Heading 73.33/40 as articles of steel, rejecting the appellant's claim that they should be classified as part of machinery under Heading 84.38. Relying on previous Tribunal judgments and exclusion clauses in Section Notes, the Tribunal determined that the springs were not specially designed for a specific type of equipment and should be classified as articles of general use. The appeal was dismissed, affirming the Collector of Customs (Appeals) New Delhi's order. Case-Laws Customs Mon, 05 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80912