JUDGMENT

Syed Shah Mohammed Quadri, J.- The short question that arises in this appeal is: whether hydrochloric acid synthesis unit of combustion chambers is classifiable 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 judges, taking the view that the decision of this Court in Ballarpur Industries Ltd. v. Collector of Customs, Madras1, holding 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. Collector of Customs2.

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 October 7, 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 cla