1997 (10) TMI 214

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....the Respondent. [Order per : Shiben K. Dhar, Member (T)]. -  This Appeal is directed against order dated 5-4-1989 passed by Collector (Appeals). 2. The Respondents filed classification lists in respect of parts and accessories of photocopying apparatus claiming classification under Heading 90.33 attracting duty at the rate of 15% ad valorem. This classification was approved by t....

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.... Chapter 84, 85 and 91. We have therefore after excluding Chapter Note 2(a) go to Note 2(b) of Chapter which states that other parts and accessories, if suitable for use solely or principally with the particular kind of machinery, instrument or apparatus, are to be classified with the machines, instrument or apparatus of that kind. Classification lists placed at page 6 of the appeal papers indicat....

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....ble for use solely or principally with a particular kind of machine, appliance, instrument or apparatus, or with a number of machines, appliances, instruments or apparatus of the same heading of chapter; these are classifiable, by application of Chapter Note 2(b), in the same heading as the relevant machines, appliances, instruments or apparatus." 4. Further Chapter Note 3(c) occurring aft....