2000 (9) TMI 470

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..... )]. The question for consideration in this appeal is the classification of ceramic nozzles for welding machines used in argon welding. The appellant claims classification of these goods under Heading 85.15 of the Tariff as parts of such welding machines. The department has taken the view that they are correctly classifiable as ceramic articles under Heading 69.01. 2. In the impugned order, .....

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..... envelopes (including bulbs and tubes) of Heading 70.11. The Commissioner s reasoning would therefore apply if the machines of which the nozzle form part were classifiable under Chapter 84. It would not apply where the machines are classifiable under Chapter 85. It is not in dispute that the nozzles are for use solely or principally in the welding machine classifiable under Chapter 85.15. They wou .....

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