1996 (8) TMI 269

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..... is 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 proceed to pass this order after hearing Shr .....

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..... 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 appeal is whether imported item i.e., Respirato .....

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