1987 (6) TMI 261

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..... erprises have filed an appeal being aggrieved from the orders passed by the Collector of Customs (Appeals), Madras. The appellants had imported Automatic Plate Processor Unit vide Bill of Entry No. D 1476, dated 27th June, 1981 and the Assistant Collector had assessed the same under Heading 90.10. Being aggrieved from the aforesaid order the appellants had filed an appeal to the Collector of Custo .....

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..... ed that the exposure unit falls under Heading 90.10 and the appellants are not entitled to the benefit of Notification No. 11/77-Cus., dated 15-1-1977. He has pleaded for the dismissal of the appeal. 4. We have heard the arguments of the learned S.D.R. and have gone through the respective headings viz. 84.34 and 90.10 and have also gone through Notification No. 11/77-Cus., dated 15th January, 19 .....

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