9911796707
TMI Blog1997 (7) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... by M/s. Buckau Wolf India Ltd., Hyderabad, the matter relates to the classification of parts suitable for use solely or principally with the machinery described in Heading No. 84.28 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as the `Central Excise Tariff ). The appellants were engaged in the manufacture of handling, loading or unloading machinery such as lifts, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24-7-1997. The appellants have prayed for decision on merits. 3. Shri S. Nunthuk, JDR appearing for the Respondents/Revenue submitted that as the parts suitable for use solely or principally with the machinery described in Heading No. 84.28 were specifically covered by Heading No. 84.31, they were classifiable under such specific Heading by virtue of Section Note 2(a) of Section XVI of the Tari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h are not specifically included in any particular Heading, if suitable for use solely or principally with the particular kind of machine then they would be classified along with that machine of which they are the part. 3. If the parts could not be classified in the above manner then they were to be classified under Heading No. 84.85 or Heading No. 84.48 of the Tariff. 6. We find that there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate that Chapter sub-heading No. 8431.00 is meant to cover only parts which are exclusively used with any or all of the machineries falling under Heading 84.25 to 84.30, but if a tailor made part or component manufactured is meant for erection of machinery of the type covered in this impugned order, then it will appropriately be classifiable only under the principal heading, i.e. 8428.00 to which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal had held that the parts of the machines classifiable under Heading No. 84.28 and Heading No. 84.29 were correctly classifiable under Heading No. 84.31. 9. In view of the above discussion, we agree with the view taken by the ld. Collector of Central Excise (Appeals), Madras and as a result, there is no merit in this appeal and the same is rejected. Ordered accordingly. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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