2003 (5) TMI 306

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : Gowri Shankar, Member (T)]. The question for consideration in this appeal is the classification of parts of friction disc which are of electronic magnetic clutches and brakes imported by the appellant. It is not in dispute that the friction disc is made out of composite of synthetic rubber, carbon and mineral fibre etc. In the order impugned in this appeal, the Commissioner (Appeals) has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ned is for friction material or articles thereof. Sub-heading 10 is for brake linings and pads. Sub-heading 90 is for others. It cannot be disputed that these are articles of friction material for brakes and clutches with a basis of asbestos of other mineral substances other than just asbestos and that they are not imported. This heading therefore appears more specifically accountable, than th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X