2001(06)LCX0083

IN THE CEGAT, WEAT ZONAL BENCH, MUMBAI

S/Shri Gowri Shankar, Member (T) and P.S. Bajaj, Member (J)

INGERSOLL-RAND (INDIA) LTD.

Versus

COMMISSIONER OF CUSTOMS, SHEVA

Order No. 1626/2001-WZB/C-I, dated 14-6-2001 in Appeal No. C/505/96 - Bom.

Ingersoll Rand (India) Ltd. v. Collector — 1998(12)LCX0127 Eq 2000 (124) ELT 0751 (Tribunal) — Referred ... [Para 1]

Advocated By :   Shri V.S. Nankani, Advocate, for the Appellant.

Shri A. Chopra , JDR, for the Respondent.

[Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal, the classification of a set of springs and channel to be used in compressors has already been settled by the Tribunal in Ingersoll Rand (India) Ltd. [1998(12)LCX0127 Eq 2000 (124) ELT 0751 (Tribunal) = 1999 (030) RLT 246].

2. Following the ratio of that decision, we hold that the goods were correctly classifiable under Heading 8414.90 allow the appeal and set aside the impugned order. Consequential relief, if permitted by law.