1982 (12) TMI 190

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....ondent. ORDER [Shri B.B. Gujral, Vice President; Smt. S. Duggal, Member (Jud.) and Shri K.L. Rekhi, Member (Tech.)].- The point that has come up for decision in this case is whether Quartz Cell Set and Glass Cell Set, being spares and accessories for Spectrophotometer, fall under Heading 70.17/18 of the Customs Tariff Act, 1975 under which they were finally assessed by the Department or unde....

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....sole use of the impugned sets was with the spectrophotometer and they, unlike general laboratory glassware, c not be put to any other use, The Department relied on Note 1(d) to Chapter 90 of the Tariff and Explanatory Note to Heading 90.25 in the CCCN (B.T.N.) as reproduced in the impugned Order-in-Appeal. Shri Chatterjee, on behalf of the Department, claimed that the imported sets had multiple ap....