1993 (2) TMI 200

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..... (J)]. In all these three appeals, the common issue involved is as to whether the imported goods namely Nozzles are assessable under Heading 69.03.90 as claimed by the appellants or to be classified under Heading 98.06.00 as held by the authorities below. 2. Shortly put, the facts of the case are that the appellants imported nozzles and the same were assessed under Heading 98.06 as part of .....

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..... JDR while supporting the impugned Order cited the case of Voltas Ltd. v. Collector of Central Excise, 1991 (46) E.L.T. 569. 4. We have considered submissions. In the impugned order, the Collector (Appeals) has held that the argument that the nozzles are required to be replaced too often and therefore, it should not be treated as part of machine cannot be accepted. We do not find any infirmity in .....

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