1995 (3) TMI 256

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..... Gowri Shankar, Member (T)]. - The issue in this appeal is the classification of goods imported by the appellant, described as thin rubber abrasive cutting of wheels. The Collector of Customs (Appeal), Bombay, has confirmed the classification decided by the lower authority of sub-heading 6801.10 of the Central Excise Tariff for levy of additional duty of Customs. The appellant claims classificati .....

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..... to the Tariff, the goods would fall for classification under the latter heading. Classification is not to be based on trade parlance where parameters are laid down in the Tariff, and the decision of this Tribunal in Nu Wood Pvt. Ltd. v. Collector of Customs [1984 (18) E.L.T. 93] is relied upon. The appellant also cites the Explanatory Notes to the H.S.N. 4. The Collector has himself relied u .....

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..... e H.S.N. groups together wheels, discs, etc. used for grinding, cutting, etc. It has therefore to be concluded that the H.S.N. notes and the Central Excise Tariff consider grinding and cutting wheels to be like goods. The goods in question would therefore be most specifically covered under sub-heading 10. 5. The appellant's claim that its request for referring the matter to technical experts .....

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