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TMI Blog1997 (8) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... Jyoti Balasundaram, Member (J)]. - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26. Against this order, Revenue is aggrieved 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 machiner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Revenue to be parts, fall for classification. Since the Revenue has not been able to substantiate its claim for classification under Heading 98.06 and since the items are complete instruments by themselves, classification under Heading 90.26 is correct. Therefore we see no infirmity in the order of the Collector (Appeals) and accordingly uphold the same and reject the Revenue Appeal. X X X X Extracts X X X X X X X X Extracts X X X X
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