1987 (5) TMI 252

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....R, for the Respondent. [Order per : I.J. Rao, Member (T)].  - This was originally filed as a revision application and on statutory transfer is now an appeal before us. 2. The appellants imported, under a Bill of Entry No. 1-404 dated 8.5.1979, various goods among which was a Speedhone Machine along with Air Line Gauge. The Air Line Gauge was classified under Heading 90.28 (4). After ....

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.... to Shri Sharma, the airline gauge should be considered as an accessory and classified under the said heading. Shri Sharma further argued that the gauge was designed to be mounted on the machine and therefore, according to BTN Explanatory Notes (Section XVI) it should be considered as an accessory apparatus. 5. Shri J. Gopinath, the learned SDR submitted that there was no compulsory supply of t....

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.... another argument that the words "for use solely or principally with the machine tools" appearing in Heading 84.45/48 applied only to the word 'parts' preceding them and not to all the words 'accessories and parts'. Shri Gopinath in opposition argued that in the context of the Tariff Item it is clear that the entire phrase consisting of the words 'accessories and parts' is governed by the latter p....