1999 (9) TMI 875

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Respondent. [Order per : G.R. Sharma, Member (T)]. -  The applicant has filed this application stating that a mistake has crept in the order passed by the Tribunal. The mistake is reported to be "in place of classification of the subject goods under Heading 84.37, they have been classified under Chapter Heading 84.45". 2. Arguing the application for rectification of mistake Shri D. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o. 85.43) are to be classified with the machines of that kind or in Heading No. 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate. However, parts which are equally suitable for use principally with the goods of Heading Nos. 85.17 and 85.25 to 85.28 are to be classified in Heading No. 85.17." He submitted that Flour Mills are classifiable under Chapter 84.37 and since .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... this Final Order of the Tribunal, the portion reading as "We have perused the Tariff Heading 84.37. We find that the description against this heading is for milling machines etc. Parts are not specifically covered by this heading. Therefore, we have to look to some other entry where parts are covered. We note that parts are specifically covered in the residuary entry under Heading 84.85. Thus, we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X