1997 (6) TMI 96

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.... Member (T)]. - This Revenue appeal is directed against the Order-in-Appeal dated 19-11-1990 of Collector of Customs (Appeals), Madras. 2. The issue relates to classification of gaskets. The goods were classified under CTH 7326.90. The respondents claimed classification under 8484.10. This was rejected by the Assistant Collector on the ground that the part number mentioned in the invoice d....

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....e for old part No. 6880973 to 23046658 (showing that both the numbers are same). On examining the literature, the Collector (Appeals) arrived at the finding that the goods are classifiable under 8484. 8484.10 reads as "Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal". Invoice indicates under part description "Gasket". Collector (Appeals) ....