1986 (4) TMI 220

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....Order per : D.C. Mandal, Member (T)].  - This is a Revision Application, originally filed before the Central Government, which, after transfer to this Tribunal, is being treated as an appeal. 2. The appellants imported chains (Fissenwert) in August, 1978 and declared the same as chains (integral part of machine tool) in the Bill of Entry. The Custom House assessed the goods under H....

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....al purpose chains and not this type of chains specifically meant for use in a predetermined and non-interchangeable location of the machine. The Appellate Collector of Customs has accepted that the chains imported are required for lowering and raising the dead weight on the machine to balance the cross rails and since it has been accepted by him and considered as an integral part of machine, the r....

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....lly classified in Heading No. 39.07). Note 2 to Section XV of the Tariff defines the parts of general use. According to this Note, "parts of general use" means goods described in Heading Nos. 73.20, 73.25, 73.29, 73.31 and 73.32 and similar goods of other base metals. Tariff Heading 73.29 is specific for chains. Chains are "parts of general use" and are excluded from the purview of Chapter 84 of t....