1997 (10) TMI 223

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....Respondents. [Order per : Lajja Ram, Member (T)]. -  This is an appeal filed by the Revenue being aggrieved with the order-in-original dated 22-2-1991 passed by the Collector of Customs, Air Cargo Complex, Sahar, Bombay, in which the learned Collector of Customs had held that the goods imported - certified reference material - accessories for sepectrometers, were correctly classifiable ....

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....0 ml. and which could be identified with reference to the purity, markings or other features to show them to be meant for use solely as laboratory chemicals. 4. In the bill of entry, it had been described that three packages of goods imported with gross weight 81.8 kgs. and net weight 38.85 kgs. had been imported. In reply to the show cause notice, it had been mentioned that the goods were....

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....iscs cut from round bar. Cast iron samples, which are prepared in conjunction with BCIRA, are in the form of chill cast rectangular blocks." 5. While the reference materials had been prepared under laboratory conditions, it would not be said that the goods imported were in the nature of laboratory chemicals. As is clear from the extract given above, the steel samples were usually in the fo....