2001 (8) TMI 487

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... T)]. The issue involved in this appeal filed by M/s. Madura Coats Ltd. is whether the spring imported by them is to be classified under Heading 84.38 of the Customs tariff, as claimed by them or under Heading No. 73.33 as confirmed by the Collector (Appeals), under the impugned order. 2. Shri A.K.J. Nambiar, learned Advocate, submitted that the impugned product is a spare part for picanol .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... springs from Chapter 84, the same cannot be classified therein. 4. We have considered the submissions of both the sides. According to Note 1 to Section XVI, this Section does not cover parts of general use, as defined in Note 2 to Section XV of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified in Heading No. 39.07). Note 2 to Section XV def .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X