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TMI Blog1984 (3) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent. [Order per : B.B. Gujral, Vice-President]. - M/s. Alchemic Research Center P. Ltd. have filed the revision application against the order-in-appeal passed by the Appellate Collector of Customs, Bombay dated 21-9-1979 which on being transferred to the Tribunal is disposed of as an appeal. 2. The short question for decision relates to classification of two items namely Sil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly assessable under heading 90.25(1) and not under 70.17/18 of the Tariff Schedule. He has argued that the goods imported by the appellants namely Silica Cells are identical goods and therefore, should be classifiable under the said heading. Regarding second item namely Cycle Timer, Shri Mathur has contended that it is a part of the Spectrophotometer and is, therefore, an integral part of the Spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use solely or principally with the main machine namely Spectrophotometer and are fitted in the main instrument. The Cycle timer has been given a specific part No. in the catalogue produced by the Consultant for the appellants. There is no dispute that the earlier decision (supra) is applicable in this case. Therefore, Silica Cells would be classifiable under Heading 90.25(1) and not under heading ..... X X X X Extracts X X X X X X X X Extracts X X X X
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