1988 (6) TMI 274

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....ellants. Shri L.C. Chakraborty, JDR, for the Respondent. [Order per : G. Sankaran, Sr. Vice-President].  - The issue for determination in this appeal is the classification under the First Schedule to the Customs Tariff Act, 1975, of a consignment of "Anode Vessel with Diaphram" imported by the appellants. The goods were assessed as "Other Articles of Glass" under Heading No. 70.21 of....

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....on in iron and steel. The goods bear catalogued part numbers and it appears to us from the evidence placed before us that they are not mere articles of glass but are parts of glass analysers. Glass analysers fall under Heading No. 90.25 of the Schedule and their electrical counterparts fall under Heading No. 90.28(4). Parts or accessories suitable for use solely or principally with articles, instr....