1995 (4) TMI 162

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....hri K.K. Jha, SDR, 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 ....

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....e within its embrace the 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, thermos....