9911796707
TMI Blog2002 (10) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... harma, Member (T)]. M/s. DCM Precision Engineering have filed the captioned appeal. The dispute in the appeal is whether the goods are classifiable under Chapter sub-heading 84.09 as claimed by the assessee by filing the classification list/declaration on 10-11-97 or the goods are liable for classification under Chapter Heading 86.07 as held by the authorities below. 2. The facts of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case for the appellant submits that the appellant came to know that the same product manufactured by their competitors was being classified under Chapter Heading 84.09. He submits that the appellant therefore, also filed a revised classification list/declaration on 10-11-97. He submits that cylinder heads assembly manufactured by the appellant is a part of internal combustion engine and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f a part of locomotives. He submits that under Chapter sub-heading 84.09, there is a specific mention of cylinder heads and therefore, specific entry under Chapter Heading 84.09 shall prevail over the general entry under Chapter Heading 86.07. Ld. Counsel, therefore, prays that the appeal may be allowed by classifying the cylinder head assembly manufactured by them under Chapter Heading 84.09. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant shall be classifiable under chapter heading 84.09. 6. Since the revised classification list/declaration was filed on 10-11-97, therefore, for the period from Aug., 1997 to 9-11-97, there will be no change in classification and the duty shall be payable under the old Chapter Heading 86.07. 7. The appeal is allowed in the above terms. Consequential relief, if any, shall be admis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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