1999 (10) TMI 198

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..... de letter dated 26-5-1999 made a request of decide the appeal on merits. 2. The appellant filed this appeal against the Order-in-Appeal dated 1-7-1992 passed by the Collector of Central Excise (Appeals). 3. In the impugned order the component parts, manufactured by the appellant, of machine used in the manufacture of ceramic tiles were held to be classified under Heading 8474.00 of the Central .....

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..... ine tools for cold working such as cutting shaping etc. of Glass, ceramic etc. The goods in question are not parts of such machines. He also relied upon the HSN Explanatory Notes. Therefore, they are not classifiable under Heading 8466.00 of the Tariff. 6. Heard Shri R.K. Sharma, learned JDR and perused the written submissions of the appellants. 7. The appellants claimed the classification of .....

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..... Thereafter, these shapes become ceramic tiles. Such machinery is covered under the sub-heading 84.74 of the Tariff. As per the HSN Explanatory Notes Heading 84.64 covers only machiners for working stone, ceramics and includes machine tools for working ceramic products except the machines for working ceramic paste or unfired articles of ceramic materials. The goods in question are used with machine .....

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