1998 (4) TMI 284

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..... for the appellant. There is, however, a request for deciding the case on merits on the basis of available records. 2. We have heard ld. JDR Shri S. Nunthuk. Short question involved in this matter is classification of the filters for air and liquids used for different machineries such as I.C. Engine, Textile, powerloom and some individual machines falling under Tariff Heading 84.79. The revenue .....

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..... ally states that all air filters will be covered by the Heading 84.21 meant for filtering or purifying machinery and apparatus for gases. 3. As against the aforesaid stand of the Revenue, the appellant s stand is that these filters are specially designed for various machines and they are used as solely or principally as parts of those machines. Therefore, the appellant has relied on Section Note .....

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..... ent machines should be classified under different headings of the Tariff in which those machines are classified as mentioned above. 4. We have carefully considered the pleas advanced by both the sides. Dispute herein is whether Section Note 2(a) or 2(b) of Section XVI would apply. We observe from a reading of the Section Note 2(a) which will be applicable in the present case i.e. where any parts .....

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