9911796707
TMI Blog1997 (3) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondents. [Order per : J.H. Joglekar, 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 cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covers only the instruments and appliances and 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 submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made for fitment at dental chairs only. Heading 83.11/15 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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