- (1.) The short question that arises in this appeal is: whether hydrochloric acid synthesis unit of combustion chambers is classificable under Heading 84.17(1) or Heading 68.01/16(1) of the Customs Tariff Act, 1975 .
(2.) The appeal came up before us on reference by a Bench of two learned judge, taking the view that the decision of this Court in Ballarpur Industries Ltd. V/s. Collector of Customs, Madras, 1995 75 ELT 6holding that a part of paper finishing machinery was classifiable under Heading 84.31 of Customs Tariff Act, 1975 (for short, 'the CTA') and not under Heading 68.01/16(1) of the CTA, is seemingly different from what is stated in Saurashtra Chemicals V/s. Collector of Customs, 1997 95 ELT 455 .
(3.) The facts giving rise to this appeal fall in a short compass. The respondent imported four cases of hydrochloric acid synthesis unit of combustion chambers and claimed that they are classifiable under Heading 84.17(1) of the CTA. By order dated 7.10.1982 the Assistant Collector of Customs, Bombay, rejected the claim and classified them under Heading 68.01/16(1) of the CTA. The Collector of Customs (Appeals), Bombay, acceded to the contention of the respondent for their classification under Heading 84.17(1) of the CTA. The appellant appealed before the Customs Excise and Gold (Control) Appellate Tribunal, New Delhi (for short, 'the CEGAT'). On November 11, the CEGAT confirmed the order of the Collector of Customs (Appeals) and dismissed appeal. The appellant challenges the order of the CEGAT in this appeal.;