1987 (12) TMI 276

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..... nt. [Order per : G. Sankaran, Senior Vice-President]. - The issue involved in both the appeals being common, they were taken up together for hearing and the present order covers both the appeals. 2.  On 10-12-1987, when the appeals came up for hearing, we had heard Shri V. Sridharan, Advocate for the appellants and Shri K.C. Sachar, JDR, for the respondent and had announced our order dism .....

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..... ellate Collector of Customs, Madras by the two orders which are impugned in the present proceedings. 4.  The basis on which the lower authorities upheld the classification of the goods under heading No. 68.01/16(1) of the Schedule is that Chapter 84 of the Schedule which covers machines, machinery and parts, excluded from its purview Mill Stones, Grind Stones and other articles falling withi .....

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..... t unlike in the Albright Morarjee and Pandit case, where the Tribunal found that the goods were comprised of artificial graphite and phenolic resin, in the present instance, the major component of the goods, namely, asbestos is a naturally occurring substance and would, therefore, attract the provisions of Chapter 68 which, among other things, covers articles of asbestos by specific mention. We ag .....

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