1996 (7) TMI 234

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....pondents. [Order per : S.L. Peeran, Member (J)]. -  This is a Revenue appeal against the order of the Collector (Appeals), Bombay. The importers imported Razor Blade Coater and claimed the classification under sub-heading No. 84.59(2) of the erstwhile Tariff while the lower authorities assessed the same under sub-heading No. 85.18/27(1) of the erstwhile Customs Tariff. The Collector (Ap....

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....r No. C/79/94-B2, dated 30-9-1994 and in which the Tribunal has gone into the entire technical details CCCN Explanatory Notes and other Tariff Entries to hold that the impugned machine is classifiable only under sub-heading 84.59(2) of the erstwhile Tariff. He submits that the points raised by the learned DR has also been answered and as the ratio is fully applicable to the facts of the case, the ....