1998 (10) TMI 184

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....espondent. [Order per : P.C. Jain, Member (T)]. - Question involved is regarding classification of Carbonaceous Molecular Sieve imported by the appellants herein. The appellants claimed classification of the same under Tariff Heading 8485.10 with benefit of Notification No. 155/86-Cus., whereas according to the lower authority, namely Collector of Customs, Mumbai the aforesaid goods are clas....

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....emical reaction involved in the above process. 3. We have also heard the learned JDR Shri R.S. Sangia. We are fully satisfied that the imported goods, namely CMS is a part of Nitrogen manufacturing machine entitled to the benefit of Notification No. 155/86-Cus., as duly certified by the competent authority referred to in the said notification. Learned adjudicating authority's comparison wi....