1998 (9) TMI 295

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....r 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 regarding classification, benef....

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....ded 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 benefit of the notification has been denied to the appellant on the ground that the said instrument can perform much more functions than this. It has not been elaborated in the ord....