1987 (10) TMI 299

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.... for the Respondent. [Order per : J.J. Rao, Member (T)].  - The appellants imported several items under a Bill of Entry No. 247, dated 28-9-1980 and cleared the goods on payment of customs duty on merits as assessed by customs. Subsequently they made an application for reclassification of Items (ii) to (viii) of the Bill of Entry. These items were assessed under various headings by cust....

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.... parts. Shri J. Gopinath, the learned S.D.R. submitted that the appellants have claimed classification of all the items under Heading 90.29(1) and draw our attention to Chapter Note 2 of Chapter 90 whereby parts or accessories constitute in themselves machines, appliances, instruments or apparatus (including optical elements of Heading No. 90.01 or 90.02) of any particular Heading of this Chapter ....

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....ned S.D.R. this item deserve classification under sub-heading (1). We allow the appellants request in respect of this item. Items (iii) and (vi) namely Microphone Cartridge and Cables were classified under Heading 85.14 and 85.18/27(5) CTA. We have considered the plea of Shri Subramanian that these are essential parts of Sine Generator. However, going by the Chapter note (2) of Chapter 90 we find ....