1997 (8) TMI 269

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..... Briefly stated the facts of the case are as follows :- 1.1 The appellants herein imported one Part No. 43-7765-0 for High Voltage Assembly. It was cleared on payment of duty under protest at Tariff Heading 8473.30 of the Customs Tariff as parts and accessories of the machines falling under Heading No. 84.71. The machines under that Heading 84.71 are described as follows :- Automatic data p .....

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..... cate from the local agent of the suppliers namely M/s. Kohli Graphic System, New Delhi to the effect that this Part is a part of Computerised Edit 6400 CRT Digital Phototypesetter and can be used only for this machine. Relying on this certificate, learned Advocate submits that the classification should be upheld under the sub-heading 8442.32. 3. Opposing the contentions, learned SDR, Shri T. Pr .....

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