1999 (3) TMI 155

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..... ]. Question involved in this appeal is regarding classification of ceramic seal faces/rings, ceramic thread guides. The appellant claims that the classification of the said two items should be under Chapter 84 whereas the Revenue contends that the same are sustainable under Tariff Heading 69.11 as other articles of ceramic . Appellant has relied upon Bombay High Court judgment in the case o .....

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..... if it is a part of a machine or an appliance will not fall under Chapter 84. Accordingly, appellants contention is not tenable. 3. Judgment of Bombay High Court relied upon by the appellants is of no help to the appellants inasmuch as there is no reference to such a note in the said judgment as is available before us. Consequently, we dismiss the appeal of the appellants herein. 4. Question i .....

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..... cifically classified under Tariff Heading 84.21. Therefore by virtue of Note 1 (b) of Chapter 84, Ceramic parts of Chapter 84 will be covered under Chapter 69 and not under Chapter 84. It has, therefore, been urged by the Revenue and reiterated by the ld. JDR that the proper classification of ceramic filter elements would be under Tariff Heading 69.11. 6. We have carefully considered the pleas a .....

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