TMI Blog1998 (7) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... Controversies before us in this appeal is regarding applicability of Notification 172/89-Cus. and 68/86-Cus. to Piston Rings which have been specially designed for use in Agricultural Tractors. 2. We have heard both sides. We observe that so far as notification 172/89-Cus. is concerned, its applicability has been ruled out by a judgment of the Tribunal reported in 1993 (63) E.L.T. 501 in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, therefore, submits that the Lower Appellate Authority s findings in Para 17 of the impugned order holding that parts of the Agriculture Tractors would fall under Tariff Heading 8409.99 is not correct, in view of the Tribunal aforesaid observation (Supra) in Jain Engineering. 4. In order to appreciate these findings of the Lower Authority as also to appreciate the submission of the ld. Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tors under Tariff Heading 87.08 was not correct. In fact that was not the controversy in the Jain Engineering i.e. regarding the classification of the parts of Engines or Tractor. What was before the Tribunal in that case was the applicability of Notification 172/89 to the imported parts. We, therefore, do not agree with the appellants ld. Advocate that because the Tribunal has found the classific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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