1999 (8) TMI 159

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . The issue involved in this appeal filed by M/s. Track Parts of India Ltd. is whether the seal assembly and dust seal are classifiable under sub-heading No. 8431.49 of the CTA as claimed by the Appellants or under sub-heading 8485.90 as decided by the Asstt. Collector and confirmed by the Collector (Appeals) in the impugned order. 2. Shri Shunil Tyagi, ld. Advocate appearing on behalf of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... at the Bulldozers are classifiable under Heading 84.29 of the Customs Tariff Act and the parts of such Bulldozers are classifiable under Heading 84.31 if they are suitable for use solely and principally with the Bulldozers falling under Heading 84.29. He placed reliance on the decision in the case of Collector of Customs (Appeals), Bombay v. S.S. Industries - 1994 (74) E.L.T. 794 (S.C.) and submit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y and submitted that it is about the part number of the seal assembly or dust seal imported by the Appellants. Finally he reiterated the findings as contained in the impugned order passed by Collector (Appeals) to the effect that since the part cannot be correlated with the part number because of non-embossing of the part numbers on the parts, their exclusive use as claimed becomes doubtful. 4. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X