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TMI Blog1986 (4) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... andal, Member (T)]. - This is a revision application, originally filed before the Central Government, which, on transfer to this Tribunal, has been treated as an appeal. 2. The question for determination by us is whether the variable speed gear box imported by the appellants vide Madras Custom House Bill of Entry No. D-1442, dated 27-7-1978 was correctly assessed by the Custom House under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arily used as a general purpose item. The item 84.63 calls for general purpose gear boxes and not for the one, imported for a specific machine. During hearing before us Shri L.K. Mehra, representing the appellants has reiterated the above arguments. He has also stated that according to Note 2(b) of the Section Notes in Section XVI, parts, if suitable for use solely or primarily with a particular k ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under this Heading. Section Note 2 of Section XVI of the Customs Tariff prescribes the rules for classification of parts of machines. It says that the parts of machines are to be classified according to the following rules : "(a) Goods of a kind prescribed in any of the Headings of Chapter 84 and 85 (other than Heading Nos. 84.65 and 85.28) are in all cases to be classified in their respective He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, be classified under Heading 84.63. If there was no specific Heading for variable speed gear box, then only it could be classified under Heading 84.45/48 applying the provision of Note 2(b) above. In the circumstances, the assessment made by the Custom House is correct and it does not call for any revision.
6. In the result, we uphold the impugned order and dismiss the appeal. X X X X Extracts X X X X X X X X Extracts X X X X
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