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TMI Blog1997 (11) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, being aggrieved with the Order-in-Appeal dated 31-8-1987, passed by the Collector of Central Excise (Appeals), Madras, the matter relates to the classification of (1) Thrust roller bearing disc and (2) Rail for Mini Remotely Piloted Vehicle (RPV). The respondent M/s. Mcnally Bharat Engineering Co. Ltd., Bangalore had clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this cannot be classified under sub-heading No. 8483.00 as it is not covered by the sub-heading No. 8483.00 and accordingly, it is rightly classified under sub-heading No. 7308.00. (2) Rail for Mini RPV - This is fabricated out of steel and supplied in two-halves and hence does not merit classification under sub-heading No. 8483.00 and hence rightly classified under sub-heading No. 7308.90 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Remotely Piloted Vehicle was used also for launching of the space vehicle. This product acted as a guide. It was supplied in two-halves. Both the products were used for Space Research and for launching the space vehicles. They were specific products made to order and had no general application. They were manufactured as per the design, drawing and the specific requirements of the Indian Space Ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures of iron or steel. 7308.10 Bridges and bridge-sections 7308.20 Towers and lattice masts 7308.30 Doors, windows and their frames and thresholds for doors 7308.40 Props and similar equipment fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods under these headings/sub-headings could not cover such specific products as are the subject-matter of this appeal, and which are used for launching the space vehicle and for space application programme. 8. Keeping in view the nature of the products, their use and the relevant tariff entries, we consider that the view taken by the ld. Collector of Central Excise (Appeals), Madras was not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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