9911796707
TMI Blog1997 (2) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... for decision on similar issues they were heard together and are being disposed of by this common order. 2. Shri Sanjay Gupta, Advocate appearing for the appellants submitted that the Collector of Central Excise (Appeals) Madras had agreed with the appellant s contention insofar as the bolts, nuts, and screws are concerned. The appellants have sought classification of the bolts, nuts and screws manufactured by them for specific use in the machines manufactured by them under Heading 84.66 of the Central Excise Tariff, and this contention of the appellants had been accepted by the Collector of Central Excise (Appeals). He submitted that as no cross objections had been filed by the Revenue this part of the order has become final. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present case were not general purpose bolts, nuts and screws but were parts of machinery covered under Tariff Heading 84.56 to 84.60 though in the form and shape of bolts, nuts and screws. He held that as these items were not specifically mentioned in Chapter 84 or Chapter 85 their classification under Heading 84.66 was correct as claimed by the appellants. On the issue of classification of bolts, nuts and screws no cross objections have been filed by the Revenue. Therefore we consider that insofar as the classification of the bolts, nuts and screws manufactured by the appellants are concerned their classification had become final. 6. Insofar as the gears, shafts, couplings and clutches are concerned they are specifically covered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 85.17. (c) All other parts are to be classified in Heading No.84.85 or Heading No. 85.48." 7. Heading No. 84.66 covers parts and accessories suitable for use solely or principally with the machines of Heading Nos. 84.56 to 84.65 of the Tariff. The goods which are specifically described in any particular heading will be classified under that specific heading and not as parts and accessories under Heading 84.66 even if they are suitable for use solely or principally with the machines of Heading Nos. 84.56 to 84.65. This is clear from the Section note extracted above. The clause (b) of note 2 starts with the expression other parts . Therefore if the goods are otherwise covered by clause (a) of Note 2 then their classification as per clau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the show cause notice there were specific allegations that the appellants had wilfully misdeclared and had not furnished the full details of the accessories and parts of machinery classifiable under sub-heading 8483.00 and 8313.10. The show cause notice is dated 21-9-1987 and the duty had been demanded for the period 1-3-1986 to 30-6-1987. As the goods had not been properly described in the classification list and in view of the specific allegations of suppression and misdeclaration in the show cause notice we consider that the Tribunal s decision in the case of Air Conditioning Corpn. New Delhi v. CCE - 1985 (19) E.L.T. 206 (T) is not applicable. The goods manufactured by the appellants covered a very wide area and the goods had been desc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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