1996 (8) TMI 269

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....pondent. [Order per : G.A. Brahma Deva, Member (J)]. -  This is an appeal filed by M/s. Mine Safety Appliances Ltd., against the order-in-original dated 12-2-1986 passed by the Collector of Customs, Calcutta. 2. When the matter was posted for hearing none appeared on behalf of the appellants. On going through the record, we find that matter can be disposed of even in the absence....

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.... that the function of cartridge assembly is to purify impure air with the help of chemical action on Catalytic agent. Therefore, it appears that "Respirator Cartridge assembly" is nothing but "Air filter" and, accordingly, air filters are classifiable under Heading 84.18(2) of the Customs Tariff Act, 1975. Hence, this appeal by the Revenue. 4. We have carefully considered the submissions. ....