1996 (10) TMI 191

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..... rises from order-in-appeal dated 12-1-1987 passed by Collector (Appeals), Bombay. Short question that arises in this appeal is with regard to the classification of the imported item namely Erma Object Slides and Erma Occular Disc for the purpose of countervailing duty and as to whether they are covered under Item 68 as other glass and glasswares or under Tariff Item 23A(4). 2. The Collecto .....

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..... ties findings. 5. We have carefully considered the submissions and have perused the citation. We find that the Collector (Appeals) after examining the technical literature, accepted the claim of the appellants for classification under Item 90.11/12 as parts of Microscopes . Once this is held to be classifiable only as a specialised item as parts of microscope then they cannot be classified as .....

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