1997 (3) TMI 180

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....e Respondents. [Order per : J.H. Joglekar, Member (T)]. - The appellants imported "Trophylight head :" which was assessed as light fittings under heading 83.01/15(1) of the C.T.A. Later the importer filed refund claim on the ground that the goods were classifiable as Dental Instruments and apparatus under heading 90.17/18. The lower Authorities having rejected the refund claim holding that clas....

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....overs only the instruments and appliances and not the parts thereof. He further states that heading 90.29 under which parts or accessories of such instruments are classifiable; does not cover parts; of such equipments and therefore, such parts have necessarily to be classified on merits under the appropriate headings, in this case, under Chapter 83. 4. We have carefully considered the submis....