2005 (12) TMI 509

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..... assified tillers under Chapter heading 84.32 and therefore, until that classification is altered is not permissible for the Customs authorities to change the classification of Tillers from Chapter heading 84.32 to Chapter 87 so as to hold that the imported items are parts of engines used for propulsion of vehicle falling under Chapter heading 87 - appeal dismissed. - C/428/2000-Mum - A/689/2005-W .....

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..... 91 or 8409.99 other than if they are parts of goods falling under sub-heading No. 8407.31, 8407.32 8407.33, 8407.34 or 8408.20. The imported items are classified under Chapter Heading 8409.00; therefore, they are falling within one of the headings specified at serial No. 152. Therefore, what is to be seen is whether the imported goods are parts of goods falling under exclusions mentioned above in .....

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..... f vehicle falling under Chapter heading 87. Yet another reason, why the goods in question cannot be considered as falling under excluded category of Serial No. 152 is that tillers in which engines, which of imported items the parts are hand tillers and therefore engines thereof cannot be said to be used for propulsion of vehicles. Although HSN explanatory notes to Chapter 87, which covers tractors .....

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