2000 (3) TMI 424

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..... In this appeal filed by M/s. Elin Electro Pvt. Ltd. the matter relates to the classification of (1) sintered bush and (2) ferrite permanent magnet. The goods were imported and the appellants claimed classification under sub-heading 8483.20 and 8505.11 of the Customs Tariff respectively. The department did not agree with the classification declared and classified the same under sub-heading No .....

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..... classified under those Headings and only when they are not so specifically described their classification under Chapter/Section Notes, has to be resorted to. As it is an admitted position that the sintered bush and ferrite permanent magnet were specifically described in the Customs Tariff we consider that the view taken by the departmental authorities was correct. We do not find any merit in this .....

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