1997 (3) TMI 180

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..... ekar, Member (T)]. The appellants imported Trophylight head : which was assessed as light fittings under heading 83.01/15(1) of the C.T.A. Later the importer filed refund claim on the ground that the goods were classifiable as Dental Instruments and apparatus under heading 90.17/18. The lower Authorities having rejected the refund claim holding that classification as originally made was co .....

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..... d not the parts thereof. He further states that heading 90.29 under which parts or accessories of such instruments are classifiable; does not cover parts; of such equipments and therefore, such parts have necessarily to be classified on merits under the appropriate headings, in this case, under Chapter 83. 4. We have carefully considered the submissions made by both the sides. 5. Heading 90.17 .....

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..... 1/15 covers all lamp light fittings, the only exception being goods falling under heading 85 which among other things speak of lighting for motor vehicle and other enumerated usages. 6. On examination of the Tariff entries and catalogue and submissions made by both the sides, we find no merits in the plea made in the appeal memorandum. We, therefore, uphold the order of the Collector and dismiss .....

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