1999 (3) TMI 162

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..... d. None for the appellants. However, by their letter dated 4-1-1999 they have desired the case to be decided on merits on the basis of available records. Question involved before us is whether various types of coupling such as pin coupling, bush coupling, chain coupling, brake bush coupling, Toothed coupling, Rachet coupling, flexible coupling, gear coupling, brake coupling are classifiable under .....

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..... ouplings, Hydraulic couplings etc., and universal couplings (such as cardan joints and oldham couplings). 3. Ld. SDR, therefore, submits that virtually all type of couplings are covered under Tariff Heading 84.83. He further points out that the specific machinery in which these couplings are used have not been given by the appellants. It cannot therefore, be held he submits that these are parts .....

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..... ow it has been explained in the HSN Explanatory Note. It is a settled proposition that since the Tariff Heading is based on HSN. Therefore, HSN Explanatory Notes acquire a high persuasive value as hold by the Apex Court in 1995 (77) E.L.T. 23. Having regard to the Explanatory Notes as mentioned above we are inclined to agree with the submissions of the ld. SDR Shri R.K. Sharma. Accordingly, the cl .....

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