1987 (9) TMI 260

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....spondent. [Order per : I.J. Rao, Member (T)]. - The question that arises for decision in this appeal is the classification of 19MB Winchester Drive and 40MB Winchester Drive which were imported under Bill of Entry No. AC 260 dated 13-11-1984. The goods were originally assessed to duty under heading 84.51(55)(2) and 85.10(27) along with benefit of a customs notification. Subsequently a demand wa....

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..... Advocate for the appellants. This judgment was in infosys Consultant Private Ltd. v. Collector of Customs [1987 (29) E.L.T. 642 Tribunal]. 3. We have considered the arguments of both sides and have perused our earlier judgment cited by the ld. Advocate. The judgment cited followed an earlier judgment of the Tribunal in EM Electronics (EM Electronics Pvt. Ltd. v. Collector of Customs, Order No.....