1992 (11) TMI 200

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....ones and parts of flourmills falling under 8485.90 of Central Excise Tariff Act, 1985. They filed classification list effective from 13-9-1988 claiming classification of Emery Millstones under sub-heading 6801.90 of Central Excise Tariff Act, 1985 and claimed exemption under Notification No. 111/88. The lower authorities were of the view they were not entitled to the exemption and the matter was adjudicated and order was passed by the Assistant Collector on 30-1-1989 denying the exemption. The matter was taken in appeal thereafter and at that stage they put forth a new ground saying that Heading 68.01 covers millstones without frame work and that since their millstones are fitted with frame work, they fall outside the purview of Heading 68.....

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....ory Notes to say that Millstones of Chapter 68 have been excluded from Chapter 84 by Note to Section XVI. On the other hand, the learned advocate referred to HSN at Page-900 in which it is clearly stated that the stones which are to be considered for classification under 68.04 must be without frame works and that those with frame works are to be classified under Chapter 84 and 85. The learned Counsel further urged that the declaration meant for classifying the goods under Item 68 CET will not be conclusive as has been held by the Collector (Appeals). The following case law were cited for the ratio of Tribunal in considering classifications of parts of machines - 1. 1989 (44) E.L.T. 160 (Tribunal) - Katrala Products (P) Ltd. v Collector o....