TMI Blog1985 (3) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants claim in respect of three Reaction Glass (Jars) Vessels of 100 litres each and three Reaction Glass (Jars) Vessels of 200 litres each for use in Research Development Unit of the appellants factory as under Heading 70.17/18 CTA as laboratory glassware was rejected by the Assistant Collector of Customs by his order dated 21-7-82. He ordered assessment under Heading 70.21 CTA. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the opinion of the Chief Chemist of the Customs Department, Bombay as laboratory glassware. 4. On behalf of the respondent, Shri N.I. Ramanathan, Departmental Representative has not been able to dispute this contention of the appellants. All that Shri Ramanathan stated was that he was not in possession of complete records to either admit or deny this contention. We also note that the Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der on that basis cannot be upheld. 5. From the orders of the lower authorities, it is clear that the goods are, in fact, being used for Research and Development Unit of the appellants. Considering all this appellants claim for assessment under Heading 70.17/18 is well founded. We, therefore, accept the claim, set aside the impugned order and. order assessment accordingly and allow the appeal w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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