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TMI Blog1983 (4) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of India under Section 131 of the Customs Act, 1962 (as then applicable) which, in accordance with Section 131B(2) ibid., is to be proceeded with as if it were an appeal filed before the Tribunal (it is hereinafter referred to for convenience as "the appeal"). After notice had been duly issued, the matter was taken up for hearing today, the 18th April, 1983. 2. On the appeal being calle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s". So far as countervailing duty is concerned, they appear to have no grievance, since in the Government of India order referred to by them the levy of countervailing duty has been upheld. 4. So far as the basic duty is concerned, in the above-mentioned Government of India order-in-revision, the goods imported by Messrs. Acme Synthetic Chemicals, namely "gas/chromatographic chemicals" were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omposition. He accordingly argued that the classification adopted by the Customs authorities was correct. 5. We observe that the appellants had submitted a number of certificates from medical laboratories, etc., to show that the goods found application in those laboratories. The fact that the goods may not have a definite chemical composition is not material, in view of the wording of Note 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed (as has abundantly been done by the certificates produced), the scope of the expression "laboratory chemicals" should not be unduly narrowed down. We, therefore, hold that the goods were eligible for assessment under Heading No. 29.01/45(19), for purposes of basic Customs duty, and order that appropriate relief by way of refund should be given. So far as the levy of countervailing duty is conc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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