1997 (3) TMI 235

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....Appellant. Smt. R. Pant, SDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - In all these appeals involving common question of law and facts were taken up together and are being disposed of through this common order. 2. The appellants are manufactures of Aerosol Valves. Aerosol Valves are claimed to be pressure reducing valves which are mounted on the top of conta....

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....the sides that goods are primarily classifiable under Heading 8481.90. The only dispute is in regard to classification under Heading 98.06. It is the contention of the ld. Advocate that goods being classifiable under Heading 8481.90 would attract classification under 98.06. Ld. DR submits that all the items classifiable under Heading 84.81 having specifically been notified to be general purpose pa....

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....g 84.81 had been notified as goods being parts having general application. In terms of Clause (d) of Chapter Note 7, these goods would not merit classification under CTH 98.06. In this connection Id. DR cites the case of the SPIC v. CC, Madras - 1997 (89) E.L.T. 530. We agree that case fully supports the case of Revenue. Goods were imported in October, November and December, 1988 and therefore,....

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....able for the purpose of Clause (d) of Note 7. In other words, the legislature clearly ruled that parts classifiable under CTH 84.81 are parts having general application. We cannot go beyond it and hold that even when legislature notifies goods falling under Chapter 84.81 as goods having general applications, some goods even while falling under 84.81 do not have general application. The conclusion ....