1997 (7) TMI 384

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..... . Gulati, Vice President]. - The issue in the appeal relates to the classification of the air filters used in the flour milling plant. The learned lower authority has held the goods to be assessable under Heading 98.06 while the revenue seeks the assessment of the same under 8421.39, denying the benefit of Notification 69/87 as allowed by the learned lower authority. 2. The learned SDR for .....

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..... ants are therefore entitled for the benefit of Customs Notification 69/87. The lower authority's view that these cannot be considered as parts for according the benefit of Customs Notification No. 69/87 is not sustainable. The documents produced by the appellants at appeal stage clearly show that the filters are function of part of flour milling machine. 5. We observe that so far as the clas .....

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