1997 (10) TMI 202

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i S.V. Singh, JDR, for the Respondent. [Order per : K.S. Venkataramani, Member (J)]. - The appellants imported by air through courier service a consignment of Finn pipettes and claimed classification of the goods under sub-heading 9031.80 of Customs Tariff Act as parts of measuring instruments. The Asstt. Commissioner of Customs Incharge of Courier group, however, did not accept this claim a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Aircargo had consistently been classifying the components of the goods imported under sub-heading 9031.80 only, and it is only in this particular case where they imported through courier group, the classification has been changed. Even subsequent to this import, for which B/E has been produced to show that classification under sub-heading 9031.80 has been adopted by the Customs. 3. We hav....