1998 (6) TMI 304

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....ja Ram, Member (T)]. -  In this appeal filed by the Revenue, the matter relates to the classification of the imported certified reference materials for spectrometers (accessories for spectrometers). On examination, the goods were found to be metal mineral pieces in the shape of discs, bars and blocks. The Collector of Customs (Appeals), Bombay, had held that the goods in question were clas....