2005 (7) TMI 455

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..... the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The Revenue challenges the order of the Commissioner of Central Excise (Appeals) upholding classification of valves for fuel injection pumps under CET sub-heading 8413.00 as parts of pumps for liquids, whether or not fitted with measuring devices, as according to them, the goods are pressure reducing valves specifically co .....

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..... ive headings, would lead to classification of these goods under heading 84.81. Reliance by learned Counsel for the respondents on note 4 to Section XVI of the Tariff does not advance their case in view of the clear language of Note 2(a) to Section XVI which we have interpreted above. 4. In the light of the above, we hold that the goods in question fall for classification under sub-heading 8481.8 .....

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