1995 (3) TMI 256

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....owri Shankar, Member (T)]. - The issue in this appeal is the classification of goods imported by the appellant, described as thin rubber abrasive cutting of wheels. The Collector of Customs (Appeal), Bombay, has confirmed the classification decided by the lower authority of sub-heading 6801.10 of the Central Excise Tariff for levy of additional duty of Customs. The appellant claims classificatio....

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....o the Tariff, the goods would fall for classification under the latter heading. Classification is not to be based on trade parlance where parameters are laid down in the Tariff, and the decision of this Tribunal in Nu Wood Pvt. Ltd. v. Collector of Customs [1984 (18) E.L.T. 93] is relied upon. The appellant also cites the Explanatory Notes to the H.S.N. 4. The Collector has himself relied up....