1988 (10) TMI 147

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.... for the Respondents. [Order per: K. Prakash Anand, Member].  - This is a Revision Application filed under Section 131 of the Customs Act, 1962 against order-in-appeal passed by the Appellate Collector of Customs, Madras. On the setting up of this Tribunal, this has been transferred here and is being treated as an appeal before us. 2. Appellants have imported certain items, broadly d....

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....e classifiable under Heading 85.18/27(1). 4. We have heard Shri B. P. Rao, Manager on behalf of the appellants and Shri A.S.R. NA.I.R., SDR on behalf of the department. 5. It is submitted on behalf of the appellants that Beckman instruments and such parts thereof which are solely designed for use therewith, and having no alternative uses, are correctly classifiable under Heading 90.25(1) and....