2008 (9) TMI 652

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..... [Order per : S.S. Kang, Vice-President]. Heard both sides. Appellants filed this appeal against the impugned order whereby the demand was confirmed after classifying spring manufactured by the appellants under Chapter 73 of the Tariff. 2. Contention of the appellants is that springs are specifically manufactured and designed to be used with agricultural machinery, therefore, are classif .....

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..... classification under Chapter 84 of the Tariff. As per Note 2(b) of Section XV parts of general use are excluded from Chapter 84 of the Tariff and Springs and leaves are parts of general use, therefore, they are rightly classifiable under Heading 73.20 of the Tariff. Impugned order in this regard is upheld. 6. In view of the decision of the Supreme Court in the case of Maruti Udyog (supra) the ap .....

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