1997 (5) TMI 124

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....t, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. -  The respondents imported a consignment of Tubes in Graphilor. They claimed assessment as machinery parts under CTH 8419.90. The claim was rejected and the goods were assessed under Heading 6815.10. The Collector (Appeals) however, allowed the claim under 8419.90 holding that these are parts of Heat Exchanger. 2.&ems....

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....notes include both artificial as well as natural graphite and therefore, the assessment under 68.15 cannot be ruled out. 6. We have heard both sides. 7. In the case of Collector of Customs v. Albright, Morarji & Pandit Ltd. as reported in 1988 (33) E.L.T. 488 (Tribunal) = 1987 (13) ECR 926 the Tribunal held that graphilor blocks are parts of heat exchangers falling under Heading 84....