9911796707
TMI Blog1998 (7) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri H.K. Saran, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. These three appeals of Standard Castings Pvt. Ltd., New Delhi relate to classification of air craft re-fueling equipment, hydrant dispenser, Sudan Mobile aviation re-fueling unit. The appellants claimed classification of these items under Heading 84.79 as machines and mechanical appliances having individu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treating this machinery as part of the vehicle on which the machinery is mounted. He drew our specific attention to Note 2(e) of Section XVII which specifically states that parts and parts and accessories do not apply to the specified articles, whether or not they are identified as for the goods of Section XVII. 2(e) Machines and apparatus of Heading Nos. 84.01 to 84.79, and parts thereof; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inery are not to be treated as parts of vehicles. We, therefore, agree with the appellants that their classification under 87.08 as parts of motor vehicles is not correct. Their classification, therefore, should be under the appropriate heading for machinery. As no findings have been given by the lower authorities about the correct classification as machinery, the case is required to be remanded t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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