2006 (2) TMI 35

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... prings, washers, lock rings, lock plate, lock clips, flywheel etc. manufactured by the appellants herein. They had claimed classification of different types of washers and nuts under CET sub-heading 8538.00 as parts suitable for use solely or principally with the apparatus of Heading Nos. 85.36, 85.37 and 85.38 and also under CET sub-heading 8409.00 as parts of engine, and classified locks etc. as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ngs, there is a specific heading, viz. 73.20.,' Heading 73.18 also covers similar articles of iron and steel and, therefore, clips and lock clips which are similar to nuts & bolts and rivets, will fall for classification under CET sub-heading 7318.90. The learned SDR's reliance on the Tribunal's orders in the case of CC, Madras v. Andhra Pradesh Paper Mills Ltd. - 1997 (94) E.L.T. 110 holding that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X