1996 (11) TMI 150 - AT - Customs

Summary

The appeal was against Order-in-Appeal No. 879/89-BCH, dated 19-5-1989. The issue was whether Flow Meter accessories are eligible for exemption under Notification No. 155/86-Cus. The department classified the meter under Heading 90.31, while the appellant argued it should be under Chapter 84.74 for exemption. The Tribunal found Flow meters fall under Chapter No. 90 and upheld the department's classification. The appeal was rejected, and the impugned order was upheld. (Case: Moorco (India) Ltd. v. C.C., Madras - 1994 (74) E.L.T. 5 (S.C.))