1996 (10) TMI 319

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....[Order per : Lajja Ram, Member (T)]. - These are two appeals filed by M/s. Deekay Industries and M/s. Deekay Clutch (P) Ltd. The matter relates to the classification of clutches. The appellants had sought the classification of their products as parts and accessories suitable for use solely or principally with the specified machines under Heading No. 84.66 of the Schedule to the Central Excise Ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng No. 84.83 is "clutches", all types of clutches have to be covered by this tariff entry. Further, the parts of clutches had also to be classified therein by virtue of Section Note 2 of Section XIV. It was his submission that the goods will be classifiable under Heading 84.66 only when they are not covered by the specific entry 84.83. 3. We have carefully considered the matter. 4.  Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....not being parts of the articles of Heading No. 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules :- "(a) Parts which are goods included in any of the Headings of Chapter 84 or Chapter 85 (other than Heading Nos. 84.85 and 85.48) are in all cases to be classified in their respective headings. (b) Other parts, if suitable for use solely or princi....