2000 (2) TMI 169

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..... eers, the matter relates to the classification of the product, moulds. According to the appellants these moulds were for use in the machinery for producing ceramic products and should be classified under Heading 84.66 of the Tariff as parts of the machinery. According to the Revenue, Moulds are specifically described under Heading No. 84.8 and as they are specifically covered by that Heading 84.8 .....

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..... y heading of the Tariff they will be classified therein. In this connection, we refer to the Supreme Court decision in the case of Superintendent of Central Excise v. Vac Met Corporation Ltd. - 1985 (22) E.L.T. 330 (SC) wherein it had been held by the Apex Court that when an article falls within a specific Entry such goods must necessarily be excluded from the general Entry. 4. The appellants ha .....

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