1988 (3) TMI 323

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.... Respondent. [Order per : G. Sankaran, Senior Vice-President]. - The dispute in the present matter relates to a cylinder (in 3 parts) imported by the appellants as spare parts for their caustic soda and PVC Resin Plant. The lower authorities upheld the classification of the goods under Heading No. 68.01/16(1) of the Customs Tariff Schedule, dismissing the appellants' claim that the goods, being....

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....of natural graphite but of artificial graphite with binders. 4. Both sides agree that the ratio of the-Tribunal's decision inAlbright, Morarji and Pandit Ltd. and Another v. Collector of Customs, Bombay and Another [1988 (33) E.L.T. 488], applies to the present dispute. 5. In the above cited decision, it has been held that articles made of artificial graphite and phenolic resin do not fit into a....