1997 (8) TMI 226

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..... The Respondent herein imported differential Pressure Indicator which is originally assessed under sub-heading 90.26 of C.T.A. Subsequently notice for differential duty was issued as the department thought that the goods were assessable under Heading 98.06 instead of 90.26 as originally assessed. Adjudicating Authority confirmed the demand for differential duty holding that item was Poly Extruder .....

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..... grieved and has filed the present appeal. 2. We have heard the ld. DR and perused the records. No one appears on behalf of the Respondents even though notice of hearing has been issued to them on 19th May, 1997. We find from the appeal memo. that the ground taken by the Revenue is that, in terms of Note 1 to Chapter 98 of Customs Tariff, parts of machinery/equipment falling under Chapters 84, 85 .....

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