1997 (1) TMI 245

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....e Respondent. [Order per : V.P. Gulati, Vice President]. -  The issue in the appeal relates to the assessment of parts of moulds. The Learned lower authority has held the goods to be assessable under tariff heading 8480 invoking the provision of Section Note 2 to Section XVI. The revenue is seeks assessment of the goods under tariff heading 84.85 and it has been urged in the grounds of ....

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....ideration the Section notes and Chapter notes. He has pleaded that the Learned Lower Appellate Authority has correctly interpreted the Law while holding the goods to be assessable under tariff heading 84.80. 4. We have considered the pleas made by both the sides. We observe that tariff heading 84.80 covers the moulds and the tariff headings reads as under :- "Moulding boxes for metal fo....

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....kind of machine, or with a number of machines of the same heading (including a machine of heading no. 84.79 or 85.43) are to be classified with the machine of that kind. However, parts which are equally suitably for use principally with the goods of heading nos. 85.17 and 85.25 to 85.28 are to be classified in heading no. 85.17. (c). All other parts are to be classified in heading nos. 84.85 or....

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....parts can be functionally identified with a machine, the assessment of the goods has to be done in terms of sub-para (b) under the heading of the machine for which the part is solely and principally meant. The finding of the fact by the Learned lower authority is that the parts imported are identifiable parts of the moulds and this is not controverted. These can therefore be considered as suitable....