1999 (12) TMI 396

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..... appeals filed by M/s. Buckau Wolf India Ltd., now known as M/s. Krupp Industries Ltd., the matter relates to the assessment of the parts of material handling equipment such as conveyors, separaters, stackers, reclaimers, etc. They had classified the same under heading 84.31 of the Central Excise Tariff attracting rate of duty of 20% ad valorem. They filed refund claims claiming that the goods were .....

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..... parts of these equipments falling under Headings 84.28 and 84.29 are specifically covered by Heading 84.31 which covers parts suitable for use solely or principally with the machinery of heading Nos. 84.25 to 84.30. 4. We find that under Chapter Note when the parts are specifically mentioned in any Heading of the Tariff then they would be classified under that Heading/sub-heading. The classific .....

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