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TMI Blog1996 (10) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... two appeals filed by M/s. Deekay Industries and M/s. Deekay Clutch (P) Ltd. The matter relates to the classification of clutches. The appellants had sought the classification of their products as parts and accessories suitable for use solely or principally with the specified machines under Heading No. 84.66 of the Schedule to the Central Excise Tariff Act, 1985, while the Revenue had classified t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be covered by this tariff entry. Further, the parts of clutches had also to be classified therein by virtue of Section Note 2 of Section XIV. It was his submission that the goods will be classifiable under Heading 84.66 only when they are not covered by the specific entry 84.83. 3. We have carefully considered the matter. 4. The goods under consideration are industrial clutches assembly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5, 85.46 or 85.47) are to be classified according to the following rules :- (a) Parts which are goods included in any of the Headings of Chapter 84 or Chapter 85 (other than Heading Nos. 84.85 and 85.48) are in all cases to be classified in their respective headings. (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading No. 84.83 if they are otherwise covered by the entry against that item. As there is no dispute that the goods involved in these proceedings are clutches and clutch parts. We consider that the view taken by the lower authorities is correct and both these appeals have no merit. 7. Taking all the relevant facts into account both these appeals are rejected. - - TaxTMI - TMITax - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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