1998 (1) TMI 275

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....espondents. [Order per : K.S. Venkataramani, Member (T)]. - The application is against the impugned order of the Commissioner of Customs (Appeals), Airport, Mumbai whereby the Commissioner (Appeals) has set aside the order dated 18-10-1995 passed by the Assistant Commissioner of Customs classifying the Ultrasonic Lace Sewing Machine under sub-heading 8452.29 of Customs Tariff Act as against sub....

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.... is settled by the Tribunal. 3. We have heard Shri K.L. Ramteke, the ld. DR. We find that the Commissioner (Appeals) in his order has gone into the merits of the case and has expressed his clear findings that the machine imported would be more appropriately classifiable under Heading 84.79 and not as conventional sewing machine under Heading 84.52 of CTA. Having come to such a conclusion aft....