1995 (4) TMI 162

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....for the Respondent. [Order per : S. Kalyanam, Vice President]. - This appeal is directed against the order of the Collector of Customs (Appeals), Calcutta dated 22-1-1985 confirming the order of the Assistant Collector of Customs, Appraising Refund Section, Calcutta dated 3-9-1983. The learned Consultant Shri K.K. Kapoor for the appellant submitted that refund was made by the appellant on the b....

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.... goods in question, Shri Kapoor fairly conceded that that particular classification may not be applicable. Tariff Heading 90.24 reads as under : "Instruments and apparatus for measuring, checking or automatically controlling the flow, depth, pressure or other variables of liquids or gases or for automatically controlling temperature (for example, pressure gauges, thermostats, level gauges, flow m....