1997 (8) TMI 256

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....spondent. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to the classification of the goods which have been described as "Spring Clocks" and have been assessed by the learned lower authority under Tariff Heading 7320.90 as against the claim of the appellants for assessment under Tariff Heading 8448.49 (sic). 2. The learned Advocate for the appellants has....

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....ion XVI) or of the apparatus and instruments of Chapters 90 and 91 etc." He has pleaded that since these springs imported is to form part of the double clock springs disc, the same should be taken to be covered by this note. He fairly concedes that in terms of HSN under 7320 springs and leaves for springs of iron or steel of all types irrespective of their use other than clock or watch springs ....

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....vered under Tariff Heading 73.20. Even in terms of Section Note XVI under which Tariff Heading 8448 falls, Section XVI does not cover the parts of general use as defined in Note 2 to Section XV of Base metal (Section XV for similar goods (Chapter 39). The articles of general use as defined in Note 2 to Section XV are as under : (a) Articles of Heading No. 73.07, 73.12, 73.15, 73.17 or 73.1....