2004 (5) TMI 352

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..... [Order per : S.S. Sekhon, Member (T)]. -  Heard both sides. Considered the materials and it is found - (a)        Issue is classification of goods imported by Indian Airlines especially Item No. II on BE No. 004748, dated 14-8-90 consisting of 3 pieces declared is Disc for Computer and its eligibility to Notification No. 298/76, dated 2-8-76. (b) &n .....

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..... he confirmed the orders of the lower authority. Hence this appeal. (d)       'Hard Disc Packs' recorded media, while in the entity under consideration would be classified under Heading 83.23.20 and not under 8473 as arrived at by the ld. Commissioner.              However chapter Note No. 6 to Chapter 85 of .....

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..... as - "3. Reference in Chapters 86 to 88 to "parts" or "accessories" do not apply to "parts or accessories" which are not suitable for use solely or principally with the Articles of these chapters. A "part or accessory" which supports to a description in two or more of the headings of these chapters is to be classified under the heading which corresponds to the principal use of that part or a .....

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..... simulators of aeroplanes and other aircrafts falling within Chapter 88...,"there is no reason to deny the benefit of the notification. (f)         Following the CEGAT decisions, 1987 (31) E.L.T. 112(T) for classification even if parts fall for classification elsewhere under the Customs Tariff, the exemption would be eligible, since wording of Notification 2 .....

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