1986 (11) TMI 247

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....pinath, S.D.R., for the Respondents. [Order per: I.J. Rao, Member (T)]. - M/s. National Newsprint & Paper Mills Limited imported certain goods under Bill of Entry No. 1071D, dated 7-7-1979. The goods were described as 'Instrumentation Spares' and were cleared under payment of duty. Subsequently, they applied for refund of part of the Customs duty paid by them on the grounds that Items 3, 5 &....

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....linder falls under Heading 90.24(1) as a component part of apparatus for control of air in the appellants' factory. He argued that the classification of this item under 84.59(1) was obviously mistake as this heading covers only machines without individual functions and the imported goods were only part of air-control system. Shri Gopinath, the learned SDR has no comments to make in view of the pos....