1997 (2) TMI 269

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....Order per : J.H. Joglekar, Member (T)]. -  The appellants imported "Research Laboratory Fermenter". They claimed classification under sub-heading 8419.20 CTA. The Customs classified the goods under sub-heading 8479.89. The importers then suggested another classification i.e. under sub-heading 9027.80. The Assistant Collector ruled that classification under Heading 84.79 was most appropriat....