1999 (7) TMI 181

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..... al filed by M/s. Babu Textiles Industries, the matter relates to the classification of (a) Crank/tapet shafting with parts sets (b) Tension shaft with parts set (c) Fly/Brake wheels with parts sets (d) Crank Arm block (e) V belt pulley (f) Motor stand 2. The appellants had sought classification of these parts under Heading No. 84.48 of the Tariff as parts of the powerlooms. The Col .....

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..... fication of the six parts referred to above under Heading No. 84.48 on the ground that they were specific parts for the powerlooms. We find that these six parts taken separately were specifically covered by Heading No. 84.83 of the Tariff. It is a settled position that when any parts are specifically described in the Tariff Heading, they would be classifiable thereunder irrespective of the fact th .....

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..... pression other parts . Therefore, if the goods are otherwise covered by clause (a) of Note 2 then their classification as per clause (b) will not be relevant." 5. We also find that the Collector of Central Excise (Appeals) had followed his earlier decision and in para 8 of his order he had mentioned that the position as settled by him had not been controverted by the appellant either in their m .....

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