1999 (6) TMI 127

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..... K. Agrawal, Member (T)]. - The issue involved in this appeal, preferred by the Revenue, is classification of certain products, which are used as parts of the cooling tower, whether they are classifiable under sub-heading 3925.99 as claimed by the Revenue or under 84.19 of the Schedule to the Central Excise Tariff Act as decided by the Collector (Appeals), in the impugned order. 2. When the .....

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..... According to Note 2, parts, if suitable for use solely or principally with a particular kind of machine, are to be classified with the machine of that kind. The exception to the note is that parts of general use will not be covered by Section XVI, which covers Chapter 84 and 85. Parts of general use have been defined in Note 2 to Section XV, according to which, the parts such as pipes and tubes, s .....

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