1988 (2) TMI 360

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.... : K.L. Rekhi, Member (T)]. - In this case, the dispute is on classification of the following two items : 1. Step and Repeat Machine; 2. Mercury Vapur Lamp Unit without bulb, imported as an accessory for the above machine. 2.  Both sides brought to our notice that the Tribunal, by its majority judgment in Order No. 100/86/B2, dated 11-2-1986 reported in 1986 (24) E.L.T. 662 (Tribunal) pa....

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.... Following the ratio of the majority judgment of the Tribunal in the aforesaid order, we order that the step and repeat machine should be re-assessed under Heading 84.40 and consequential relief given to the appellants. 3.  As regards the lamp unit, the prayer of the appellants before the lower authority was for its classification under Heading 85.18/27(1) read with relevant exemption notifi....