COMMISSIONER OF CUS. Vs. BACHMANN INDUSTRIES INDIA LTD.

JUDGEMENT

(1.) Heard both the sides.

(2.) The Revenue filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals) whereby the goods imported by the respondents were held to be classifiable under Heading No. 8503 of Customs Tariff as parts of valve actuators.

(3.) The contention of the Revenue in this appeal is that the impugned order be set aside and the matter be sent for de novo adjudication on following grounds : -