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TMI Blog1991 (11) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... refund application was filed by the appellants claiming for re-assessment under Heading 87.01. This claim was rejected by the Assistant Collector on the ground that "the goods are linings made of asbestos not mounted. They are therefore to be treated as Asbestos' manufacture covered by the specific Heading 68.01/16." This view was upheld by the Collector (Appeals) relying upon the Explanatory Notes to the respective headings and observing that 'from the composition of the goods and the examination of the sample, it would more readily be identifiable as a manufacture of asbestos than as an identifiable component part of agricultural tractor. Hence, this appeal. 3. Sri Rangaswamy, learned counsel, for the appellants submitted that both the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be classified as part of the Agricultural tractor. He referred to the decisions of the Tribunal in the case of M/s. Sundaram Clayton Ltd., Madras v. Collector of Customs, Madras -1983 (13) E.L.T. 966 (Tri.) = 1983 ECR 966-D and the decision of the Supreme Court in the case of Dunlop India Ltd. & Madras Rubber Factory Ltd. v. Union of India & Others -1983 (13) E.L.T. 1566. He said that since the item in question has no other alternate use and in the condition in which it is imported can only be fitted to the brake assembly and based on the essential character of the part, this should be classifiable under the head under which complete or finished article is classifiable as per Rule 2(a) of the Interpretation Rules. 4. Shri S.K. Roy, lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified or included: (a) Not elsewhere specified (b) Grinding stones, grinding wheels and the like, of natural stone, of agglomerated natural or artificial abrasives, and segments or other finished parts of such stones and wheels but excluding hand polishing stones, whetstones, oil stones, and hones." "87.04/06(2): Parts designed for the articles covered by sub-heading No. (1) of Heading No. 87.01 and sub-heading No. 87.01 and sub-heading No. (3) of Heading No. 87.02." Sub-heading (1) of Item 87.01. "Tractors (other than those falling within Heading No. 87.07), whether or not fitted with power take-offs, winches or pulleys; (1) Not elsewhere specified. (2) Tractors designed for transport on roads other than earthen roads." The main co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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