1998 (2) TMI 262

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..... P.C. Jain, Member (T)]. - Matters called. None for the appellants. Our attention has been drawn to an application dated 2-2-1998 received from the partner of the appellant firm, praying for adjournment. Reason given for adjournment is that the person concerned who is looking after the above legal matter has suddenly left for his native place after hearing the sudden death of his cousin brother .....

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..... a common issue is involved in all these matters, a common order is being passed by us. 4. Question involved in these matters is whether the steel chains described as 'spare-parts for agricultural machinery, DID brand agricultural tractor chains" - are liable to be assessed under Tariff Heading : 73.15 as made by the Revenue or it is liable to be assessed under Tariff Heading 98.06 read with .....

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..... which reads as follows :- "2. Throughout this Schedule the expression, `parts of general use' means : Articles of heading Nos. 73.07, 73.12, 73.15, 73.17 or 73.18 (a) and similar articles of other base metal; ......................................... (b) (c) ..........................................." Tariff Heading 73.15 is also reproduced below : 73.15 Chain and parts thereof, .....

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..... e covered by Chapter 84 and therefore, classification under Tariff Heading 84.32 is ruled out. Reliance placed by the appellants for classification under Tariff Heading 98.06 is, therefore, not appropriate, inasmuch as the said Tariff Heading 98.06 reads as follows :- "98.06 9806.00 Parts of machinery, equipments, appliances, instruments, and articles of Chapters 84, 85, 86, 89 and 90 150%" L .....

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..... n-Appeal basically relates to the practice of the Customs House. He has not gone into the contends of the Chapter Notes mentioned above. Therefore, reliance placed by the appellants herein on the earlier Order-in-Appeal of the Commissioner (Appeals) would not be of any help to him, particularly when the lower authorities have specifically relied on the two Section Notes mentioned above. We do not .....

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