1996 (11) TMI 150

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..... er : Shiben K. Dhar, Member (T)]. - This appeal is directed against the Order-in-Appeal No. 879/89-BCH, dated 19-5-1989 passed by Collector (Appeals), Bombay. 2. The short question that falls for determination in this appeal is whether Flow Meter accessories are eligible for exemption under Notification No. 155/86-Cus. The Appellants have contended that flow meters are parts of coal dust f .....

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..... find that Hon'ble Apex Court in the case of Moorco (India) Ltd. v. C.C., Madras - 1994 (74) E.L.T. 5 (S.C.) has also upheld their classification only in this chapter. Since the table appended to Notification No. 155/86 does not include Chapter 90 for the purpose of concession this notification is obviously not applicable to the appellants. In the result we reject the appeal and uphold the impugned .....

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