ORDER
S.L. Peeran, Member (J)
1. This appeal arises from order- in-appeal dated 12-1-1987 passed by Collector (Appeals), Bombay. Short question that arises in this appeal is with regard to the classification of the imported item namely “Erma Object Slides” and “Erma Occular Disc” for the purpose of countervailing duty and as to whether they are covered under Item 68 as “other glass and glasswares” or under Tariff Item 23A(4).
2. The Collector (Appeals) upheld the contention that the item in question for the purpose of classification under Customs Tariff cannot be made under Heading 70.17/18 but are more appropriately classified under Heading 90.11/12, which reads:
“Microscopes other than diffraction apparatus, compound optical microscopes which are not provided with green photography or projecting the camera”
3. In this appeal, the appellant contends that the item does not fall within the ambit of glass or other glasswares in terms of Tariff Item 23A(4) of the erstwhile Central Excise Tariff in the light of the ruling rendered by the Hon’ble Supreme Court in the case of Atul Glass Industries Ltd. and Ors v. Collector of Central Excise and Ors as reported in 1986 (25) E.L.T. 473.
4. Ld. DR reiterated the lower authorities’ findings.
5. We have carefully considered the submissions and have perused the citation. We find that the Collector (Appeals) after examining the technical literature, accepted the claim of the appellants for classification under Item 90.11/12 as “parts of Microscopes”. Once this is held to be classifiable only as a specialised item as parts of microscope then they cannot be classified as ordinary items of glass or other glasswares. We are, therefore, unable to accept the contention of ld. DR that for CVD duty they should be classified under Tariff Item 23A. Since items are [held] to be a specific parts of microscopes, by Collector (Appeals) himself against which finding neither revenue has appealed nor Revenue have filed any cross-objection. We are of the view that the impugned goods are rightly to be classified under [Tariff Item] 68 and not under T.I. 23A. In view of this, we set aside the impugned order with regard to CVD and allow the appeal.