1995 (12) TMI 105

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....ellant. Shri Joginder Singh, JCDR, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. -  This is an appeal against the Order-in-Appeal No. 60/86, dated 29-9-1986, passed by the Collector of Customs (Appeals), Madras. The learned Counsel for the appellants stated that the appellants have imported `Turbine' for demonstration purposes. 2. Since the item was design....

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....ing College, Nalattinputhur. 5. He has submitted a supplier's pamphlet which shows that these are specially developed for educational and training purposes. 6. In fact alongwith certain other items which are attached to it is the item used for the above purposes. Hence, the request. 7. The learned JCDR stated that the Turbines are not covered by Section XVIII. The Chapter 9....

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....ould be operationalised and used even otherwise commercially, and not merely for demonstration purpose or tranining. Hence the order of the lower authorities are required to be upheld. 10. We have considered the above submissions. We observe that the learned JCDR is correct. The Chapter 90 covers only the type of goods indicated in the headings and the notes. Heading 90.21 is obviously int....