1987 (3) TMI 350

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....J. Rao, Member(T)]. - The dispute in this appeal, originally filed as a revision application before the Government of India and on statutory transfer to the Tribunal, is the classification of "cases for keeping instruments and apparatus". The appellants imported some cases for keeping measuring microscope and accessories along with which they imported cases under a Bill of Entry No. 1610, dated ....

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....stant of the appellants. Shri Sriraman submitted that the imported cases have the same number as the main instrument and that these cases are essential for the keeping and care of the instruments and have no other use. He also submitted that it is only the manufacturer or supplier of the instruments who supplies these cases also. He argued that these cases in view of then special characteristics a....