1996 (7) TMI 234

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..... his is a Revenue appeal against the order of the Collector (Appeals), Bombay. The importers imported Razor Blade Coater and claimed the classification under sub-heading No. 84.59(2) of the erstwhile Tariff while the lower authorities assessed the same under sub-heading No. 85.18/27(1) of the erstwhile Customs Tariff. The Collector (Appeals) after careful consideration of the catalogue/literature/t .....

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..... e entire technical details CCCN Explanatory Notes and other Tariff Entries to hold that the impugned machine is classifiable only under sub-heading 84.59(2) of the erstwhile Tariff. He submits that the points raised by the learned DR has also been answered and as the ratio is fully applicable to the facts of the case, the Revenue appeal is required to be rejected. 4. We have carefully considered .....

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