1998 (5) TMI 60

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..... In this appeal filed by M/s. Cinecita Private Limited, the matter relates to the classification of the goods imported described as `Reflectors (Components of 35 mm Cinematographic Equipments). The goods were classified under sub-heading No. 9007.00 of the Central Excise Tariff and sub-heading No. 9002.90 of the Customs Tariff. While clearing the goods under ex-bond Bill of Entry, the benefit o .....

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..... ubmission is that for customs duty purpose, the reflectors for cinematographic projector being a part of cinematographic projector are classifiable under Heading No. 90.07 of the Customs Tariff and they are eligible for the concessional rate of customs duty under Notification No. 93/86-Cus. It was his submission that the appellants had claimed the benefit of this exemption Notification No. 93/86-C .....

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..... that Notification. The goods involved were reflectors for cinematographic projectors and they did not figure in the excluded items under column 4 of the Table, aforesaid. We find that the parts of cinematographic projectors were also classifiable under Heading No. 90.07 which is covered by the description under column 2 of the Table, aforesaid. 5. Following the above Tribunal decision, we do n .....

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