1996 (9) TMI 285

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.... the Appellant.  Shri S.N. Ojha, JDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against Order-in-Appeal No. 3570/88-BCH of Collector of Customs (Appeals). 2. The appellants imported Perkin-Elmer Model LC-85 Dual Beam variable wavelength UV Detector for Liquid Chromatography with Autocontrol Accessory and claimed assessment under T....

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....wavelength UV-Detector, (b) a Solvent delivery pump, (c) an injector and (d) analyser column. The UV-Detector is the main equipment in this system. The remaining three items are operating accessories. 3. Ld. DR reiterates the department's order. 4. We have heard both sides. We find in the invoice dated 10-29-1984 the first item shows Perkin-Elmer Model LC-85B Dual Beam variable wav....