1997 (12) TMI 267

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....Respondents classified bearing caps for jeeps in the classification lists effective from 1-3-1986 under Chapter Heading 73.80.90 (sic). They also claimed exemption under Notification 217/85, dated 8-10-1985. The classification was approved by the Asstt. Collector. Superintendent of Customs and Central Excise during the scrutiny of the RT 12 Return for the month of March, 1996 observed that the Res....

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....had been wrongly classified under Heading 7308.90. They also submitted that their claim for considering bearing caps as part of diesel engine has been accepted by the Department subsequently while approving the classification lists of No. 173/83 and therefore goods are covered under Notification No. 217/85. 2. Revenue are in appeal against the Collector (Appeals) order who held that there ....

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....lassified under Heading 73.08.90 the benefit of Notification No. 217/85 could not be given to them. 3. We have considered the matter. It is clear that goods were initially wrongly classified under Heading 73.08 instead of 84.09. The fact that these bearing caps are parts of diesel engine is not in dispute. Notification No. 217/85, dated 8-10-1985 as amended allows exemption to parts of die....

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....ding 84.09. The parts of diesel engine remains parts of diesel engine and mere fact that during a certain period they were wrongly classified would not mean that these goods in fact are not parts of diesel engine falling under Chapter Heading 84.09. Department itself during subsequent period approved the classification of these goods under Heading 84.09. Classifying them under different heading wo....