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1992 (8) TMI 90

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....ed:- 4-8-1992<br>5474- 5491 (NM) of 1990 and 4811- 25 of 1989 - -<br>Customs<br>S. Ranganathan, V. Ramaswami and B.P. Jeevan Reddy, JJ. &nbsp; [Order]. - We have heard the counsel for the Depart....

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....er Item 25 or 26AA and could not be described as machine parts so as to fall outside the purview of Item 25 or 26AA of the Customs Tariff. The finding is essentially one of the fact based on the mater....