9911796707
TMI Blog1988 (3) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... er (T)]. - The goods in question, which require classification, are fibre bushings which on import, were assessed to duty under Heading 84.63(2)-CTA. Appellants claim that the goods were correctly assessable to duty under Heading 59.16/17-CTA. 2. We have heard Shri N.C. Sogani, Consultant, on behalf of the appellants and Shri Balbir Singh, S.D.R. for the department. 3. Shri Sogani submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decision of the Tribunal in the case of Bharat Sales Corporation, Calcutta v. Collector of Customs, Calcutta (supra), on which appellants claim to rely. In that matter, the item to be classified was steering felts, which are parts of steering assemblies of motor vehicles. It was held that the subject goods no doubt, being made of felt and commonly used in machinery or plant are more specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial designed for use in excavating machine and thus, appropriately falls under Heading 59.16/17-I.C.T. What is the meaning of the word machine is also discussed in the judgment of this Tribunal in the case of Bharat Sales Corporation (supra) and it was ruled that machines are not limited to machines falling within Chapters 84 and 85 comprising Section XVI. It was held that motor vehicle wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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