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TMI Blog1996 (10) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Lajja Ram, Member (T)]. - These are two appeals filed by M/s. Deekay Industries and M/s. Deekay Clutch (P) Ltd. The matter relates to the classification of clutches. The appellants had sought the classification of their products as parts and accessories suitable for use solely or principally with the specified machines under Heading No. 84.66 of the Schedule to the Central Excise T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing No. 84.83 is "clutches", all types of clutches have to be covered by this tariff entry. Further, the parts of clutches had also to be classified therein by virtue of Section Note 2 of Section XIV. It was his submission that the goods will be classifiable under Heading 84.66 only when they are not covered by the specific entry 84.83. 3. We have carefully considered the matter. 4. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (not being parts of the articles of Heading No. 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules :- "(a) Parts which are goods included in any of the Headings of Chapter 84 or Chapter 85 (other than Heading Nos. 84.85 and 85.48) are in all cases to be classified in their respective headings. (b) Other parts, if suitable for use solely or princ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to specific machines of their customers will not take them beyond the purview of Heading No. 84.83 if they are otherwise covered by the entry against that item. As there is no dispute that the goods involved in these proceedings are clutches and clutch parts. We consider that the view taken by the lower authorities is correct and both these appeals have no merit. 7. Taking all the relevant f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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