Customs, Excise and Gold Tribunal - Mumbai
Ingersoll-Rand (India) Ltd. vs Commissioner Of Customs, Sheva on 12 March, 2001
ORDER
Gowri shankar, Member (Technical)
1. The question for consideration in this appeal, the classification of a set of springs and channel to be used in compressors has already been settled by the Tribunal in Ingersoll Rand (India) Ltd. 1999 (30) RLT 246.
2.Following the ratio of that decision, we hold that the goods were correctly classifiable under heading 8414.90, allow the appeal and set aside the impugned order. Consequential relief, if permitted by law.