9911796707
TMI Blog1988 (10) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... is is a Revision Application filed under Section 131 of the Customs Act, 1962 against order-in-appeal passed by the Appellate Collector of Customs, Madras. On the setting up of this Tribunal, this has been transferred here and is being treated as an appeal before us. 2. Appellants have imported certain items, broadly described as spares for Beckman Instruments . They claimed that the goods, bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nager on behalf of the appellants and Shri A.S.R. NA.I.R., SDR on behalf of the department. 5. It is submitted on behalf of the appellants that Beckman instruments and such parts thereof which are solely designed for use therewith, and having no alternative uses, are correctly classifiable under Heading 90.25(1) and not under Heading 90.28 as ordered by the lower authority. The reason given is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 90.25 which covers other than electrical instruments. The electrical counterparts for non-electrical instruments as specified would fall under Heading 90.28. Thus Heading 90.28 would cover electrical analysers. 7. As has been rightly pointed out in the orders of the Collector (Appeals), PH meters are specifically mentioned under Heading 90.28. Hence there can be no doubt about the correct c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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