1988 (3) TMI 323

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..... an, Senior Vice-President]. - The dispute in the present matter relates to a cylinder (in 3 parts) imported by the appellants as spare parts for their caustic soda and PVC Resin Plant. The lower authorities upheld the classification of the goods under Heading No. 68.01/16(1) of the Customs Tariff Schedule, dismissing the appellants claim that the goods, being parts of combustion chamber of a .....

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..... with binders. 4. Both sides agree that the ratio of the-Tribunal s decision inAlbright, Morarji and Pandit Ltd. and Another v. Collector of Customs, Bombay and Another [1988 (33) E.L.T. 488], applies to the present dispute. 5. In the above cited decision, it has been held that articles made of artificial graphite and phenolic resin do not fit into any of the descriptions in Heading 68.01/16 s .....

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