1998 (8) TMI 267

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... an appeal filed by the department against the impugned order dated 12-12-1989 passed by the Collector (Appeals), Madras. 2. The dispute is in respect of classification of Pulley flange. While classifying the Shafts, Pulley Hubs under Heading 8483.00 the Collector (appeals) classified pulley flanges under 8413.00 on the ground that they constitute raised edges on the rim of a wheel or circular s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to be classified in their respective headings . Furthermore, Rule 3(a) of interpretative rules of Central Excise Tariff Act also supports the classification of goods under the heading which provides the most specific description rather than a heading providing a general description. 4. Shri Nunthuk reiterated the grounds taken by the department. None appeared on behalf of the respondents in spi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X