TMI Blog1988 (2) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... garwal, Member (J)]. - The only question involved in this appeal is whether the imported Pallet Frisylen Plastic Cutting Boards sizes 900 x 450 x 50 mm are classifiable under Item 39.01/06 or 84.42(1) of CTA. 2. Factual backdrop : The Appellants M/s. Bombay Footwear Pvt. Ltd., imported one Pallet Frisylen Plastic Cutting Boards sizes 900 x 450 x 50 mm and presented B/E for their clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Pratap Pandit, Managing Director of the Appellants Company and Shri Shishir Kumar, learned SDR for the Respondent. 4. Shri Vasant Pratap Pandit, Managing Director submitted that the imported goods are component parts of Hydraulic Clicking Machine for Leather Industry. He further submitted that the imported goods are essential parts of this machinery and without the imported goods the machine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be erroneous to hold that the imported goods are parts of general use since the plastic cutting boards are intended for the specific use as spare parts of clicking machines, and are therefore manufactured in accordance with very exact specifications. In reply, Shri Shishir Kumar, learned SDR submitted that the goods imported are plastic sheets cut to size. Even though they may be essential t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Note I of Section XVI it would appear that article should be sufficiently machined and work to go outside the respective chapters and to be considered as machinery parts. From Note 2(c) of Section XVI read with exclusive Note (G) under Item 84.65 it would appear that articles which can be identified as machinery parts, but cannot be identified as parts of a particular machine fall under Item 84 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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