1997 (11) TMI 261

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..... i Balasundaram, (Member (J)]. The appellants herein imported valves and shafts and claimed classification under Customs Tariff Heading 98.06 by treating them as parts of locomotives and also claimed the benefit of assessment under Notification 69/87-Cus. The authorities below rejected the claim on the ground that the items, being of general use, were not assessable under Heading 98.06 and si .....

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..... the Chapter Note 7(d) of Chapter 98 and Notification 132/87. 3. Ld. DR in addition to reiterating the findings of the authorities below, relies upon the above order of the Tribunal. 4. Following the ratio of the order cited above, which applies squarely to the present case, we hold that the goods did not merit classification under Heading 98.06 but under sub-heading 8481.80 (Valves), 8635.90 .....

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