TaxTMI 
TaxTMI 
1997 (8) TMI 296
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....er per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue being aggrieved with the Order-in-Appeal dated 28-08-1989 passed by the Collector of Customs (Appeals), Madras, the matter relates to the classification of the consignment imported, which the Collector (Appeals) had referred to as gauging units supplied in CKD condition. He has classified the goods in question under Heading N....
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....appellants/Revenue and Shri Naveen Mullick, Advocate for the party. 4. We have carefully considered the matter and have our considerate thought to the submissions made by both the sides. We have also gone through the paper book filed by the respondents. 5. Heading No. 90.17 of the Customs Tariff is extracted below :- 90.17 Drawing, marking-out of mathematical calculating instrume....
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....g and only those instruments for measuring which were for use in the hand were classifiable under Heading No. 90.17. 7. From the Product Literature, it is seen that even without the assessories the etamic comparator was not instrument for use in the hand. It had to be installed for its operation. At page 15 of the paper book, its installation is referred to in the following terms :- `Owing ....
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....d by the Ld. Collector of Customs (Appeals). 8. Both the sides agreed that this is a fit case for remand to the jurisdictional Commissioner of Customs (Appeals) who should re-examine the whole matter in the light of our above discussion. 9. We consider that as the matter has not been examined in the light of the discussion referred to above, in the interest of justice an opportunity sh....