1996 (9) TMI 285

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..... [Order per : Shiben K. Dhar, Member (T)]. This appeal is directed against Order-in-Appeal No. 3570/88-BCH of Collector of Customs (Appeals). 2. The appellants imported Perkin-Elmer Model LC-85 Dual Beam variable wavelength UV Detector for Liquid Chromatography with Autocontrol Accessory and claimed assessment under Tariff Item 90.25. The authority below held that the goods were classi .....

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..... ) analyser column. The UV-Detector is the main equipment in this system. The remaining three items are operating accessories. 3. Ld. DR reiterates the department s order. 4. We have heard both sides. We find in the invoice dated 10-29-1984 the first item shows Perkin-Elmer Model LC-85B Dual Beam variable wavelength UV Detector for Liquid Chromatography with Autocontrol Accessory. Other items a .....

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