1999 (9) TMI 875

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..... : 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.N. Mehta, ld. Counsel submits t .....

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..... ppropriate. 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 the goods in question are parts of Flour Mills, therefore, according to Chapter Note 2(b) the parts should have been classified under Heading 84.37 .....

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..... 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 find that the goods in dispute will be correctly classifiable under Heading 84.85. is recalled and in its place the words reading as Having regard .....

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