1997 (7) TMI 346

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....espondent. [Order per : Lajja Ram, Member (T)]. - In appeal filed by M/s. Buckau Wolf India Ltd., Hyderabad, the matter relates to the classification of parts suitable for use solely or principally with the machinery described in Heading No. 84.28 of the Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as the `Central Excise Tariff'). The appellants were engaged in th....

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.... of Heading No. 84.25 to 84.30. 2. The matter was fixed for hearing on 24-7-1997. The appellants have prayed for decision on merits. 3. Shri S. Nunthuk, JDR appearing for the Respondents/Revenue submitted that as the parts suitable for use solely or principally with the machinery described in Heading No. 84.28 were specifically covered by Heading No. 84.31, they were classifiable u....

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.... then they are to be classified with the machine of which they are the part. In other words, the parts, which are not specifically included in any particular Heading, if suitable for use solely or principally with the particular kind of machine then they would be classified along with that machine of which they are the part. 3. If the parts could not be classified in the above manner then ....

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.... the components. In Ground No. 7 of their Appeal, they have pleaded as under :- "7. The Collector (Appeals) failed to appreciate that Chapter sub-heading No. 8431.00 is meant to cover only parts which are exclusively used with any or all of the machineries falling under Heading 84.25 to 84.30, but if a tailor made part or component manufactured is meant for erection of machinery of the typ....