1987 (7) TMI 409

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..... (T)]. - On hearing both sides, we observe from the Import Invoice and the Bill of Entry that the appellants imported a mechanical testing instrument and accessories packed in one case. The testing instrument was a Tensometer which is a materials testing machine. The learned Representative of the Department stated very fairly that the Import Invoice and the Bill of Entry did not substantiate the .....

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..... earned Representative of the Department. The Tensometer is ordered to be re-classified under Heading 90.22. The accessories should also be re-classified by the Assistant Collector in accordance with the notes in Chapter 90 particularly the Note 2. Consequential relief should thereafter be granted to the appellants. The appeal is disposed of in these terms.
Case laws, Decisions, Judgements, Ord .....

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