1997 (9) TMI 204

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....rahma Deva, Member (J)]. - This is an appeal filed by the assessee against the impugned order passed by the Collector (Appeals), Bombay. 2. Whether Control Panel is classifiable under Tariff Item 68 as claimed by the assessee or under Tariff Item 45 as per the department is the issue to be considered in this case. 3. When the matter was posted for hearing, none appeared on behalf of ....

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....em 45 reads as under : Item No. 45 : Weighing Machines   Item No. Tariff Description Rate of Duty   45 Machinery and appliances for determination of weight including parts of weight-bridges. Fifteen per cent ad valorem.   Explanation : This item does not include scales having arms of equal length which determine weight by balancing the object against weight. 5. The....