1996 (9) TMI 285 - AT - Customs

Summary

The appeal was against the Order-in-Appeal No. 3570/88-BCH of Collector of Customs (Appeals). The dispute was about the classification of Perkin-Elmer Model LC-85B Dual Beam variable wavelength UV Detector for Liquid Chromatography. The Appellate Tribunal found that the UV Detector was a complete equipment by itself and not a spare part, classifying it under Tariff Item 90.25. The appeal was allowed, and the impugned order was set aside.