TMI Blog2008 (4) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... Section note even though they are parts designed for exclusive use in machines falling under Chapter 84 - appeal of the revenue against decision of commissioner is allowed - E/398/2001 - 384/2008 - Dated:- 28-4-2008 - S/Shri P.C. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri N.J. Kumaresh, SDR, for the Appellant. Shri M. Kannan, Advocate, for the Respondent. [Order per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n canvassed by the Department. He found that 8414.99 specifically covered parts and accessories of goods covered by 8414. 2. Heard both sides. The ld. SDR submits that as per Note 2(a) of Section XVI of the tariff, parts which are goods included in any of the headings of Chapter 84 or Chapter 85 (other than heading nos. 84.85 and 85.48) are in all cases to be classified in their respective hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Apex Court in Intel Design Systems (I) Pvt. Ltd. v. CC CE [2008 (223) E.L.T. 135 (S.C.), in support of the plea that the impugned goods are to be classified under chapter heading 84.83. 4. The Counsel for the respondent relies on the decision of this bench in their own case reported in 2007 (213) E.L.T. 215 (Tri.-Chen.) and a judgment of the Tribunal in Moosa Haji Patrawala v. CCE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rules, classification of excisable goods is to be determined according to the terms of the heading and in terms of section/chapter notes. This being the unambiguous statutory position, the impugned goods which figure in chapter heading 84..83 have to be necessarily classified under heading 84.83 in view of the above Section note even though they are parts designed for exclusive use in machines f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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