2005 (8) TMI 17

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..... r T.I. No. 35.06. If a good is sold in two sets consisting of two or more separate constituents, some or all of which fail in Sections VI or VII and the goods are intended to be mixed together to obtain a product falling under Sections VI or VII, then that product has to be classified in the appropriate heading of that products. In this case, admittedly the goods are sold in two sets one set being .....

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..... fying the product under T.I. No. 35.06. The classification list was approved. 3. It appears that in 1992, the Respondent exported some products. While exporting the products they classified the two items separately. The Department then issued 10 show cause notices claiming that the correct classification should be under T.I. No. 3909.60. The show cause notices were for a period of July, 1988 to .....

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..... on VII of Central Excise Tariff Act, 1985, the product would be correctly classifiable under T.I. No. 35.06. If a good is sold in two sets consisting of two or more separate constituents, some or all of which fail in Sections VI or VII and the goods are intended to be mixed together to obtain a product falling under Sections VI or VII, then that product has to be classified in the appropriate head .....

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