1996 (8) TMI 269

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..... .A. Brahma Deva, Member (J)]. - This is an appeal filed by M/s. Mine Safety Appliances Ltd., against the order-in-original dated 12-2-1986 passed by the Collector of Customs, Calcutta. 2. When the matter was posted for hearing none appeared on behalf of the appellants. On going through the record, we find that matter can be disposed of even in the absence of the party. Accordingly, we proc .....

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..... bly is to purify impure air with the help of chemical action on Catalytic agent. Therefore, it appears that "Respirator Cartridge assembly" is nothing but "Air filter" and, accordingly, air filters are classifiable under Heading 84.18(2) of the Customs Tariff Act, 1975. Hence, this appeal by the Revenue. 4. We have carefully considered the submissions. The main issue to be considered in this .....

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..... assifiable under Heading 90.17/18 of the Customs Tariff Act, 1975, we concur with the earlier decision of the Tribunal and, accordingly, we hold that item imported by the appellants is correctly classifiable under Heading No. 90.17/18 of the Customs Tariff Act, 1975 and they are not eligible for benefit of exemption in terms of Notification No. 208/81-Cus. Accordingly, the appeal is allowed.
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