JUDGMENT

Arijit Pasayat, J.-In this appeal under Section 130-E of the Customs Act, 1962 (in short the Act ), the only question that falls for adjudication is whether Karbate Tubes made of artificial graphite impregnated with Phenolic resin which are parts of Heat exchangers are classifiable under Tariff Item: sub-heading 6815.10 in First Schedule of the Customs Tariff Act, 1975 (in short Tariff Act ) as held by the Revenue, or under sub-heading 8419.50 as claimed by the assessee-importer.

2 . Factual scenario needs to be noted in brief. Orders were placed by the assessee on a foreign manufacturer for supply of 14700 Karbate Tubes which were supplied during April and July, 1992. An order was passed by the Assistant Collector of Customs (Appraising Group III) classifying the goods under Chapter heading 68.15 and sub-headings 6815.10, whereby the demand raised by the Appraiser was confirmed. Appeal filed before the Collector (Appeals) did not bring any relief to the assessee. Matter was carried in further appeal before the Customs, Excise and Gold Control Appellate Tribunal, New Delhi (in short Tribunal ). As there was difference in view between two members of the Tribunal, the