2000 (8) TMI 320

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..... tiled by the Revenue, the respondents are M/s. Bharat Forge Ltd. and the issue for our consideration is the classification of the base frame for piercing mill gear box motor . The respondents had classified the same under Heading No. 84.55 of the Tariff. A show cause notice was issued on 5-7-1993 alleging that the correct classification was under Heading No. 84.83 of the CET. The Asstt. Collector .....

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..... while running the mill. 3. We have gone through the competing tariff entries and we consider that the plea of the Revenue that the base frame was classifiable under Heading No. 85.03 is not correct as this heading covers parts suitable for use solely or principally with the machines of Heading No. 85.01 or 85.02. Heading 85.01 covers electric motors and generators (excluding generating sets); a .....

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