JUDGMENT : 1. We have heard the learned Additional Solicitor General on these appeals. We have perused the impugned judgment of the Customs, Excise and Gold (Control) Appellate Tribunal. We do not find any infirmity in the impugned judgment insofar as it hold that the Ultra Sonic Cleaning Machine imported by the respondent was classifiable under Heading 84.59(2) of the Customs Tariff Act, 1975. The appeals are, therefore, dismissed. No order as to costs.