1997 (5) TMI 114

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..... appeal is directed against the order passed by the Collector (Appeals), confirming the order passed by the Assistant Collector rejecting the refund claim submitted by the appellant. Appellant is absent in spite of notice of hearing, but has sent a request for decision of the appeal on merits. We have heard Smt. Ruchira Pant, SDR and perused the papers. 2. The dispute arises in relation to the i .....

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..... hich takes in parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliance, instruments or apparatus of Chapter 90. Spectrophotometers would attract Chapter Heading 90.27. Thus on this basis appellant contends that PCBs being parts of spectrophotometers are covered by Chapter Heading 90.33. This argument would have been attractive but for Chapter Note 2(a) un .....

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..... ble for use principally with the spectrophotometers would fall under Chapter Heading 84.73. Thus by virtue of Chapter Note 2(a) to Chapter 90, these populated PCBs would not attract any sub-heading of Chapter 90 but would fall under Chapter sub-heading 8473.30. 4. It is alternatively contended that PCBs may fall under chapter heading 85.34 which heading, since admittedly the subject PCBs are pop .....

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