COMMISSIONER OF CUSTOMS Vs. FRICK INDIA LTD.

JUDGEMENT

(1.) Heard both sides.

(2.) Revenue filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals) classifying liquid level alarm under Heading 9032.89 of the Customs Tariff.

(3.) The contention of the Revenue is that the impugned goods are classifiable under Heading 8531.80 of the Customs Tariff.