https://www.taxtmi.com/caselaws?id=74400 A band pass filter imported with an acoustic measuring instrument was claimed to be assessable with the main analyser under headings 90.28/90.29 rather than as a separate accessory, but the Tribunal did not reach the classification merits. It held that the revision application challenged reassessment only for Items III-VIII and did not include the bill of entry item for the band pass filter. Because the claim was not raised before the revisional forum, no ground existed to entertain reassessment of that item in the appeal, and the appeal was rejected on that procedural basis. en-us Mon, 20 Apr 1987 00:00:00 +0530 Wed, 08 Jun 2011 16:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74400 A band pass filter imported with an acoustic measuring instrument was claimed to be assessable with the main analyser under headings 90.28/90.29 rather than as a separate accessory, but the Tribunal did not reach the classification merits. It held that the revision application challenged reassessment only for Items III-VIII and did not include the bill of entry item for the band pass filter. Because the claim was not raised before the revisional forum, no ground existed to entertain reassessment of that item in the appeal, and the appeal was rejected on that procedural basis. Case-Laws Customs Mon, 20 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74400