1996 (10) TMI 191

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.... [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from order-in-appeal dated 12-1-1987 passed by Collector (Appeals), Bombay. Short question that arises in this appeal is with regard to the classification of the imported item namely "Erma Object Slides" and "Erma Occular Disc" for the purpose of countervailing duty and as to whether they are covered under Item 68 as "other glas....

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....as reported in 1986 (25) E.L.T. 473. 4. Ld. DR reiterated the lower authorities' findings. 5. We have carefully considered the submissions and have perused the citation. We find that the Collector (Appeals) after examining the technical literature, accepted the claim of the appellants for classification under Item 90.11/12 as "parts of Microscopes". Once this is held to be classifi....