1998 (10) TMI 184

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..... estion involved is regarding classification of Carbonaceous Molecular Sieve imported by the appellants herein. The appellants claimed classification of the same under Tariff Heading 8485.10 with benefit of Notification No. 155/86-Cus., whereas according to the lower authority, namely Collector of Customs, Mumbai the aforesaid goods are classifiable as a chemical under Tariff Heading 3802.10. 2. .....

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..... heard the learned JDR Shri R.S. Sangia. We are fully satisfied that the imported goods, namely CMS is a part of Nitrogen manufacturing machine entitled to the benefit of Notification No. 155/86-Cus., as duly certified by the competent authority referred to in the said notification. Learned adjudicating authority s comparison with the particles of sand in a frying pan in our view is not correct. I .....

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