1997 (11) TMI 147

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....respondent M/s. Mcnally Bharat Engineering Co. Ltd., Bangalore had classified their products as other articles of iron and steel, under sub-heading No. 7308.90 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as the `Tariff'), while the Revenue had sought to classify the same under sub-heading No. 8483.00 of the Tariff on the ground that the said goods were specifically described in the Tariff under the said sub-heading No. 8483.00 of the Tariff. The Collector of Central Excise (Appeals), Madras upheld the claim of the respondents (appellants before him) for classification of both the products under sub-heading No. 7308.90 of the Tariff. 2. The respondents have filed written submissions and have prayed....

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....r Space Research and for launching the space vehicles. They were specific products made to order and had no general application. They were manufactured as per the design, drawing and the specific requirements of the Indian Space Agency under pre-arranged contract. These items were suitable only as a part of specific equipment classifiable under Chapter 84 of the Tariff. They were not meant for general use. They were not parts of general use as defined in Note 2 to Section XV of base metal (which were excluded from the coverage of Section XVI of the Tariff, vide Note 1(g) of Section XVI). 5. The Collector (Appeals), Central Excise had classified the above products under sub-heading No. 7308.90 of the Tariff. Heading No. 73.08 of the ....