BINANI ZINC LTD. Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THIS appeal has been filed against the order of Commissioner (Appeals) who found the subject goods Cathode Edge Sticks to be parts of machinery falling under Heading 85.30 and determined the classification of the Cathode Edge Sticks to be under Heading 8543.90 as confirmed by the Assistant Collector.

(2.) WE have heard both sides and considered the submissions and the grounds in appeal and the material on record and find -

(3.) APPEAL disposed off in above terms for de novo Adjudication by the original authority.