1999 (9) TMI 313

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....S. Ramanathan, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The dispute in this appeal is about the classification of several items used in the manaufacture of humidifiers and dehumidifiers by the appellants. The contention of the appellant was that these are parts of machines and should get classified as such. The machines remained already classified under 8479, t....

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....1986 under the modified instructions these items are to be classified as parts. He points out that though these instructions were with specific regard to parts of refrigerators and air conditioners, their ratio would be equally applicable with regard to humidifiers and dehumidifiers and parts also. The ld. Counsel, therefore, urged that the case may be remanded to the adjudicating authority for a ....