2005 (7) TMI 431

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... idhan Chandra, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides and considered the issue of classification of Agriculture Implement kit/parts claimed under Heading 84.32.00 by the assessee and arrived at under 73.18.00 by Revenue. 1.2 From the nature of goods under dispute, from the records it is seen they are - PART NO. REF NO. DESCRIPTION RIGID THE .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r 3/8 nom 18 22 102635 Nut hex 3/8 UNC 18 22 MOUNTED TILLER and they are designed to specific shape & used by M/s. Mahindra & Mahindra, as parts in Agricultural Implements for attachment to Tractors. 2.1 After hearing both sides & considering the submissions, it is found - (a) the parts are threaded & the ld. DR relies on HSN notes to press merit for classification as fasteners unde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sign, purpose and use for the parts, including the "bag" is as parts of Agricultural Implements falling under chapter 84. The heading 84, for 8701 to 87005 & 84.32 if substituted for 87.08 in the test as prescribed for Motor Vehicle parts in G.S. Auto International Ltd. by S.C. then we find no reason to uphold the classification under 73.18 for the parts impugned for classification in this case. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X