2008 (11) TMI 492

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..... Rajak, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  The dispute in this appeal is in respect of classification of Air motors and hydraulic cylinders manufactured by the appellant. Commissioner (Appeals) has held that these products are classifiable under Chapter CETA 8431 on the ground that the products are indispensable and important in making of appellant's product .....

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..... ntion to Chapter 84 of Customs Tariff Act at page 21 of the paper book wherein relevant tariff entries have been reproduced to submit that both cylinder and motor are specifically covered under Heading 84.12 and therefore in terms of chapter notes cited by him above are classifiable goods under Tariff Heading 84.12 only. He also relies upon several decisions of the Tribunal and cited in the paper .....

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..... ther Engines and motors     8412.10   Reaction engines other than turbo-jets 80%     - Hydraulic power engines and motors:     8412.21   Linear acting (cylinders) 80%   8412.29   Others 80%     - Pneumaticpower engines and motors:     8412.31   Linear acting (cylinders) 80%   8412.39 &nb .....

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..... eers case reported in 2001 (130) E.L.T. 366, Chapter Note 2(a) was applied and in Textile bearings case the Tribunal had quoted the observation of the Hon'ble Supreme Court "when there is no reference to the use or adaptation of the article, the basis of the end use for the classification under the Tariff Entry is absolutely irrelevant". In view of the decision cited and chapter note, the fact tha .....

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