9911796707
TMI Blog1997 (8) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to classification of Tacho Generator and parts thereof. The lower appellate authority has held the goods are classifiable under Heading 90.29 in the case of Tacho Generator and 90.33 in the case of parts of Tacho Generator. The Revenue seeks the assessment of Tacho Generator under Heading 85.01 and parts under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a vast range of equipments and depending upon the equipment with which it is used, the classification has to be done accordingly. He has pleaded that in terms of the HSN, Tacho Generator is used with revolution counters, taxi meters etc. and if presented separately, it can be classified under Heading 90.29. In the present case, however, he has pleaded that this position has not been controverted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Heading 90.29 and for parts under Tariff Heading 90.33. 3. The learned Chartered Accountant for the respondents has pointed out that Tacho Generator would be used by the respondents for control of the eddy current drives which fall under Heading 85.01. He has supported the findings of the learned lower appellate authority. 4. We have considered the pleas made by both the sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to be the position in the present case. As it is, according to the learned Chartered Accountant, the item is to be used with equipment falling under Heading 85.01. If that be so, then classifying the item under Heading 90.29 may not be proper. However, since this aspect has not been gone into by the lower appellate authority we hold that this is a fit case where the matter should be remanded. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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