1997 (5) TMI 114

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..... [Order per : Justice U.L. Bhat, President]. -  This appeal is directed against the order passed by the Collector (Appeals), confirming the order passed by the Assistant Collector rejecting the refund claim submitted by the appellant. Appellant is absent in spite of notice of hearing, but has sent a request for decision of the appeal on merits. We have heard Smt. Ruchira Pant, SDR and ....

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....meter. According to the appellant, these articles fall under heading 9033, which takes in parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliance, instruments or apparatus of Chapter 90. Spectrophotometers would attract Chapter Heading 90.27. Thus on this basis appellant contends that PCBs being parts of spectrophotometers are covered by Chapter Heading ....