1987 (3) TMI 311

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....pinath, SDR, for the Respondent. [Order per : Harish Chander, Member (J)]. - Vaz Forwarding Pvt. Ltd. has filed a Revision Application on behalf of the importers Hindustan Zinc Ltd. The said Revision Application stands transferred to the Tribunal in terms of the provisions of Section 131B of the Customs Act, 1962 to be disposed of as an appeal. 2. Briefly the facts of the case are that th....

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....Shri A.K. Wali, Sr. Manager, has appeared. He has pleaded that the correct assessment of P.C.B., Switch, Relay should be under heading 90.25(1) as against the assessment made by the Revenue authorities under heading 85.18/27(1). For second item of the Bill of Entry, which is photo-multiplier tube, he states that the assessment should also be under heading 90.25(1) against the assessment made by th....

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....2 of the Bill of Entry viz. PCB, Switch, Relay were correctly assessed under heading 85.18/27(1) and similar is the position of photo multiplier tube, which was also assessed under heading 85.18/27(1). In support of his arguments, he has referred to Note 2(a) of Chapter 90. He states that parts or accessories constituting in themselves machines, appliances, instruments for apparatus after includin....

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....der heading 90.25(1). 5. We have heard both the sides and have gone through the facts and circumstances of the case. Item Nos. 1 and 2 of the Bill of Entry viz. P.C.B., Switch, Relay and photo-multiplier tube were correctly assessed under heading 85.18/27(1) in view of Note 2 of Chapter 90. Accordingly for both the items we confirm the findings of the lower authorities and hold that the same we....