2004 (5) TMI 398

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..... t. [Order per : S.S. Sekhon, Member (T)]. When the matter was called no one appears for the appellant the matter is pending since 1999 therefore we proceed to decide the matter after considering the material on record and hearing the Jt. CDR. 2. It is found that the issue involved in this case is classification of certain parts made out of rubber and metal bonded together which were be .....

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..... d in the name of silent block and according to essential characteristic they should be classified under Heading 4016.99, which was approved by the Assistant Commissioner and in absence of any provision or classification would remain under Heading 4016.99. (c) As per Chapter Note 2 to Chapter 86 the goods covered to be Axles, wheels, wheels sets (running gear) metal tyres, hoops and other .....

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