TMI Blog1997 (2) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... President]. This appeal has been filed by the Revenue against the order of the learned lower appellate authority under which he has held the goods namely Washers and Retaining Rings and Steel Balls are classifiable under the Heading 84.81. The Revenue seeks assessment of the same under Tariff Heading 73 i.e. for washers and Retaining Rings under 73.18 and for the valves under 73.26. 2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... base metal, other than clock or watch springs (Heading No. 91.14); and (c) Articles of Heading Nos. 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of Heading No. 83.06. In Chapters 73 to 76 and 78 to 82 (but not in Heading No. 73.15) references to parts of goods do not include references to parts of general use as defined above. Subject to the preceding paragraph and to No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1% or by more than 0.05 mm, whichever is less. Other steel balls are to be classified in Heading No. 73.26. He has pleaded that the appellants have not established that the balls which had been imported by them answers to the parameters set out under Chapter Note 6 to C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Section Notes and Chapter Notes along with the description under the Tariff Headings. The learned SDR for the Department has rightly contended that parts of general use are specified under Section No. 2 to Section XV. Once they are identified to be so they are to be classified under Chapter 73 under the respective headings. The washers and retaining rings are covered by the description of Chap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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