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TMI Blog2005 (7) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... : 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 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UNCx2 9 11 103323 Spring lock washer 1/2 med. 9 11 102687 Nut hex. 1/2 UNC 9 11 179866 Bolt hex. hd 7/16 UNCx2 9 11 103322 Spring washer 7/16 med. 9 11 271500 Nut hex 7/16 med 9 11 10376M1 4 Reversible point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the classification has to be under 73.18.00. (b) While the ld. Advocate relies on the following position in law as laid down by the Hon. S.C. in case of G.S. Auto International Ltd. [2003 (152) E.L.T. 3 (S.C.) = 2003 (54) RLT 479 (S.C.)] to the effect - 28 . the test to be applied is whether the goods are suitable for use solely or primarily with articles of chapter Heading No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on classification of parts would comply follow the test laid down by S.C. (Supreme Court) and would hold the classification under Heading 8432.00 not 73.18.00. HSN notes are of persuasive value S.C. tests is the law of the land. The later shall prevail. 3. In view of the findings arrived, the order is set aside appeal allowed. (Pronounced in Court) - - TaxTMI - TMITax - Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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