1997 (7) TMI 224

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.... : J.H. Joglekar, Member (T)]. Since the issue is common in these two appeals, these are being taken up together for disposal in the single order. 2. The appellants imported oil seals and sought classification under heading 8485.90. They were, however, assessed under sub-heading 4016.93. The importers then filed a refund claim reiterating their plea for classification under 8485.90. The A....

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....rs to show that they were parts of excavators. Therefore, the reference made to seals under Chapter 40 would be the guide for determining the classification. 5. Shri S.N. Ojha, ld. D.R. while reiterating the contentions made in the memo of Cross-objections, referred to the judgment in the case of the same appellants reported in 1991 (55) E.L.T. 563 (Tribunal) in which it was held that oil se....

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....cially designed to be fitted into motor vehicles. The Tribunal, after examining the various notes, which give guidance to classification of goods under Chapters XIV, XVI and XVII classified them as parts of motor vehicles. We find that in the light of submissions made and the acceptance by the department, that these are parts solely used in excavators, the ratio of decided judgment would apply. Si....