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TMI Blog1997 (1) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. The issue in the appeal relates to the assessment of parts of moulds. The Learned lower authority has held the goods to be assessable under tariff heading 8480 invoking the provision of Section Note 2 to Section XVI. The revenue is seeks assessment of the goods under tariff heading 84.85 and it has been urged in the grounds of appeal that tariff heading 84.80 covers only the moulds and pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Lower Appellate Authority has correctly interpreted the Law while holding the goods to be assessable under tariff heading 84.80. 4. We have considered the pleas made by both the sides. We observe that tariff heading 84.80 covers the moulds and the tariff headings reads as under :- Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (Other than ingot moulds) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne of heading no. 84.79 or 85.43) are to be classified with the machine of that kind. However, parts which are equally suitably for use principally with the goods of heading nos. 85.17 and 85.25 to 85.28 are to be classified in heading no. 85.17. (c). All other parts are to be classified in heading nos. 84.85 or 85.48." A perusal of (a), (b) (c) shows that the assessment of the parts has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sub-para (b) under the heading of the machine for which the part is solely and principally meant. The finding of the fact by the Learned lower authority is that the parts imported are identifiable parts of the moulds and this is not controverted. These can therefore be considered as suitable for use solely or principally with the moulds. If that be so, the reasoning of the Learned lower authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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