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2005 (12) TMI 509 - AT - CustomsClassification of goods - Exemption Notification No. 23/98-Cus. - Piston Ring Set imported by the respondents herein for use as components/parts of engines of Shakti Power Tillers - Held that: - it is very clear that the Tiller manufacturer has classified tillers under Chapter heading 84.32 and therefore, until that classification is altered is not permissible for the Customs authorities to change the classification of Tillers from Chapter heading 84.32 to Chapter 87 so as to hold that the imported items are parts of engines used for propulsion of vehicle falling under Chapter heading 87 - appeal dismissed.
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