2006 (6) TMI 397

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.... Shri Vivek Kohli, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Revenue filed this appeal against the order in appeal passed by the Commissioner (Appeals) where the good imported by the respondents were held to be classified under Heading 8607 of Custom Tariff. 2. The contention of the Revenue is that goods are classifiable under Heading 90.32 of Custom T....

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....lassifiable under heading 90.32 of the Custom Tariff as automatic regulating or controlling instruments and apparatus. 5. On the other hand, respondents submits that it is not a components or apparatus. The consignments is of Sensors, Relays, Panels, Modules, Circuit Breakers and Switches, etc. which are to be fitted in the locomotive at various places to regulate the running of locomotive....