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TMI Blog2016 (10) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... cally includes "conveyers". We have examined the description of the products, which is as per the appellant's own documents. The description specifically mentions like rollers table for bridge scrapper, gangway platform and ladders for bridge scrapper, rake car for bridge, travel carriage for bridge scrapper, parts of bridge scraper. When the products are described in such explicit terms, we are not able to appreciate the claim of the appellant that these impugned goods should not be categorized as parts of such machinery. The appellant's claim based on their buyer's advice is not supported by any material evidence. Based on the description of the products, we have no hesitation to hold that the lower authorities are correct in classifying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The correct classification of impugned goods are in dispute. Both the lower authorities recorded that the classification was decided based on the description of the products in question. The appellant did not submit any material, catalogue, literature and description to clarify and support their claim for classification under CTH 8474. Their contention all along has been that it is for Department to establish a particular classification and they are guided by the advice of the buyer to classify these products under a particular CTH. We find even in the appeals before Tribunal also the appellants are maintaining the same stand. The Bench directed them to produce product literature, catalogue etc. so that the dispute can be resolved with prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand. 6. Heading 8431 deals with parts suitable for use solely or principally with the machinery or Heading No.84.25 to 84.30. Heading 84.29 specifically includes scrapers and Heading 84.28 specifically includes conveyers . We have examined the description of the products, which is as per the appellant's own documents. The descriptions are reproduced in para 1.2. of the original order dated 30.11.2011. The description specifically mentions like rollers table for bridge scrapper, gangway platform and ladders for bridge scrapper, rake car for bridge, travel carriage for bridge scrapper, parts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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