1997 (2) TMI 276

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....f Act, 1985 (hereinafter referred to as the `Tariff'), Metallic Rings under sub-heading No. 7308.90 of the Tariff and Nylon Travellers under sub-heading No. 3922.90 of the Tariff. The Revenue had classified all these three products under Heading No. 84.45 of the Tariff. 2. Shri Gopal Prasad, Advocate, appearing for the appellants stated that in no case these products were classifiable under Heading No. 84.45 in view of the separate Heading No. 84.48 for the parts and accessories suitable for use solely or principally with the machines of Heading No. 84.45. He was of the view that even on the reasoning of the Revenue, the goods were classifiable under Heading No. 84.48 and not under Heading No. 84.45 as decided by the adjudicating and ....

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....shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of Heading No. 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heard-frames, hosiery needles). 5. We have been shown the samples of the products in question by the learned advocate for the appellants. He has also referred to the product description as in the Textile Terms and Definitions (9th Edition of the Textile Institute, Manchester). After seeing the sample of the product and the technical literature, we are of the view that the classification under other article of iron or steel or as article of plastic is ruled out. T....