1997 (8) TMI 189

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..... eal filed by M/s. Instrumentation Engineers Pvt. Ltd., the matter relates to the classification of the goods imported - Centre Shaft, Changer Gear and Gear Plate under the new Customs Tariff in force from 28-2-1986. The appellants have classified the said products under sub-heading No. 9026.90 of the Tariff as parts and accessories of the goods falling under Heading No. 90.26 which covered instrum .....

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..... voice, certificate of origin and literature of product. 3. We have heard Shri A.K. Agarwal, SDR, and have gone through the documents on record. 4. We find that the goods had been described in the bill of entry as Centre Shaft, Changer Gear and Gear Plate. The Asstt. Collector of Customs had observed in his order that the goods involved were transmission element and even though they also formed .....

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..... ifically covered by that heading even if they formed part of any instrument. 5. The goods Centre Shaft, Changer Gear and Gear Plate had been imported independently. Under the scheme of the Customs Tariff if the goods are specifically described in any specific Tariff Entry, then they are to be classifiable therein even if they are part and accessory of a machine which is classified separately. Bo .....

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