1996 (12) TMI 64

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..... cturing electrostatic precipitators. Two separate bills of entry were filed for clearance of these goods. The Customs authorities classified the said goods under Heading 84.18(2) of the Customs Tariff Act, 1975. The appellants paid the duty under protest claiming that the correct classification would be Heading 84.17(1) as parts of plant and machinery and went up in appeal. The disputed Headings 8 .....

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..... tantaneous or storage water heaters, non-electrical; (1) Not elsewhere specified. (2) Machinery and equipment for food and drink other than those used for treating milk, instantaneous or storage water-heaters, non-electrical; machinery and equipment imported for use in air-conditioning. 84.18 Centrifuges, filtering and purifying machinery and apparatus (other than Filter funnels, milk strain .....

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..... ipitators. Accordingly, the classification asked for by the importers would not be in order. The Tribunal, however, stopped short of directing that the imported goods should be classified as electrostatic precipitators under Heading 84.18(1). Having reached the conclusion that 84.18(1) would have been the correct heading, there was no reason for the Tribunal merely to dismiss the appeals and uphol .....

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