Collector of Customs Vs. Chemilab Corpn. - Court Judgment

Excerpt:
1. in this appeal filed by the revenue, the matter relates to the classification of the imported certified reference materials for spectrometers (accessories for spectrometers). on examination, the goods were found to be metal mineral pieces in the shape of discs, bars and blocks. the collector of customs (appeals), bombay, had held that the goods in question were classifiable under sub-heading no. 9027.30 of the customs tariff with the benefit of exemption notification no.79/93-cus.2. in the grounds of appeal, the revenue had pleaded that in an earlier case of the same importer and identical goods, an appeal had been filed with the tribunal. the appeal no. being c/429/92-b2.3. when the matter was called on 2-6-1998, no one appeared for the respondents, m/s. chemilab corporation, calcutta.5. we find that appeal no. c/429/92-b2 came before the tribunal on 27-10-1997 and under final order no. c/2135/97-b2, dated 27-10-1997, 1998 (100) e.l.t. 395 (t), it was held that there was no merit in the appeal filed by the revenue.6. following the above tribunal's decision, we do not find any merit in this appeal filed by the revenue and the same is rejected. ordered accordingly.

Judgment:
1. In this appeal filed by the Revenue, the matter relates to the classification of the imported certified reference materials for spectrometers (accessories for spectrometers). On examination, the goods were found to be metal mineral pieces in the shape of discs, bars and blocks. The Collector of Customs (Appeals), Bombay, had held that the goods in question were classifiable under sub-heading No. 9027.30 of the customs tariff with the benefit of exemption Notification No.79/93-Cus.

2. In the grounds of appeal, the Revenue had pleaded that in an earlier case of the same importer and identical goods, an appeal had been filed with the Tribunal. The Appeal No. being C/429/92-B2.

3. When the matter was called on 2-6-1998, no one appeared for the respondents, M/s. Chemilab Corporation, Calcutta.

5. We find that Appeal No. C/429/92-B2 came before the Tribunal on 27-10-1997 and under Final Order No. C/2135/97-B2, dated 27-10-1997, 1998 (100) E.L.T. 395 (T), it was held that there was no merit in the appeal filed by the Revenue.

6. Following the above Tribunal's decision, we do not find any merit in this appeal filed by the Revenue and the same is rejected. Ordered accordingly.