1987 (6) TMI 313

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...., JDR, for the Respondents. [Order per : G. Sankaran, Vice-President].  - By the impugned order, the Appellate Collector dismissed the appellants' claim for assessment of the imported parts of heat exchanger made of "Karbate 22" material under Heading No. 84.17 of the First Schedule to the Customs Tariff Act, 1975 and upheld the classification confirmed by the Assistant Collector under ....

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....ot elsewhere specified". Shri Kapoor relied upon this decision in support of the present appeal. 4. However, the issue came up again for consideration before a Five-Member Bench of this Tribunal in Sawrashtra Chemicals, Porbandar v. Collector of Customs, Bombay, 1986 (23) E.L.T. 283. The goods therein were carbon rings and carbon seals, again, admittedly, parts of machinery. The Bench, by ....

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....4.65 especially in view of Note 2(b) to Section XVI which stated that parts fell under the same heading as the machinery of which they are parts. 6. We do not find merit in the above contentions. Most of them have been considered and dealt with in the decision of the Five-Member Bench referred to earlier. What is covered by Chapter 28 are chemical elements (including carbon) and chemically....