2008 (9) TMI 130

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..... , for the Respondent. [Order per: P. Karthikeyan, Member (T)]. - CNG conversion kits (Kits, for short) manufactured and cleared by the appellants help motor vehicles designed to run on fuels like petrol diesel run on CNG. The kit provides an alternate fuel charging system to the one existing in the engine. It consists mainly a cylinder (container for CNG), pressure regulators and valves. Appellan .....

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..... hich provides the most specific description has to be preferred. The rule reads as follows: "When by application of sub-rule (b) of rule 2 or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general descrip .....

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.....   8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)   3. We find from the entries above that kits are parts of IC engines of Heading 8407 and 8408. Therefore the impugned goods are correctly classifiable under Heading 8409. The order under challenge has no sound legal basis and is not sustainable. In the result we set aside the impugned ord .....

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