1998 (9) TMI 295

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....r the Respondent. [Order per : P.C. Jain, Member (T)]. - Question involved in the present matter is regarding the classification of an instrument described as "one set of ozone aging tester". The appellants contend that it falls under Tariff Sub-heading 9027.80 whereas the Revenue contends that it falls under 9031.80. It is not disputed that if the appellants succeed in their contention rega....

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....s     90.31   - Measurement or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors       9031.80 - Other instruments, appliances and machines   4. Lower appellate authority has admitted that the instrument, no doubt, does the chemical analysis but the b....