1. Delhi Surgical Dressings, a company doing business at Bhagirath Palace, Delhi filed a revision petition under Section 131 of the Customs Act, 1962 before the Central Government, which was transferred to the Tribunal and is being disposed of as an appeal.

2. It transpires from a perusal of the grounds of appeal that the appellant company imported, by means of two Bills of Entry, items which are described as parts of complete haemocytometers, which the party asserts to be medical and diagnostic pathological instruments, The consignments consisted of 'Blood Counting Chambers' and 'pipettes'. The Department, at the time of clearance of the goods, assessed them under Tariff Entry 70.17/18 of the Customs Tariff Act, 1975, treating them to be 'laboratory glassware', whereas party's contention was that these constituted a complete set of haemocytometers and were clearly in the nature of 'medical diagnostic pathological instruments as contemplated by Tariff Entry 90.17/18. However, neither the Assistant Collector nor the Collector of Customs (Appeals), to whom they went up in appeal against the order of the Assistant Collector, accepted their contention and thus feeling aggrieved b