COMMISSIONER OF CUSTOMS, BANGALORE Vs. SPM INDIA LTD.

JUDGEMENT

(1.) THIS appeal has been filed against the Order -in -Appeal No. 102/2004 -Cus. dated 24 -9 -2004, passed by the Commissioner of Customs (Appeals), Bangalore.

(2.) THE Respondent filed Bills of Entry for clearance of items describing as checking or measuring the pressure air leak tester MLS -1962 (ALVE) in the first Bill of Entry and Model LS -1862 (ALVE) checking or measuring the pressure (Air Leak Tester). They sought the classification of the items under CTH 90262000. The above classification is for instrument or apparatus for measuring or checking pressure. The Revenue felt that the classification claimed by the appellants is not correct. According to the Revenue, the said item would be classifiable under 90318000. The above tariff item is for measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter. The lower authority decided the classification in the above manner. The Respondent paid the duty under protest and appealed to the Commissioner (Appeals). After going through the product literature and HSN Explanatory Notes, the Commissioner (Appeals) decided the classification as claimed by the Respondent.

(3.) THE Revenue is aggrieved over the impugned order of the Commissioner (Appeals). The grounds of the appeal are as follows : -