1985 (3) TMI 267 - AT - Customs

Summary

The appellants' claim for assessment under Heading 70.17/18 CTA as laboratory glassware was accepted by the Tribunal. The imported goods were recognized as laboratory glassware by the Chief Chemist of the Customs Department. The Tribunal found the claim well-founded as the goods were being used for Research and Development. The impugned order was set aside, and the appeal was allowed with consequential relief to the appellants.