1998 (12) TMI 137

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....ondent. [Order per : G.R. Sharma, Member (T)]. - The issues in this case are two; the first issue is the classification of the product and the second issue is the availability of exemption. 2. The appellants are engaged in the manufacture of Flour Mills and Mill Stones (with frame works). They filed classification list effective from 1-4-1990 classifying their goods as parts of flour mill....

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....ones and that exemption under Notification 111/88 as amended is not available to the same. 3. None appears for the appellants. Shri S. Nunthuk, learned DR appears for the respondents. He submits that the lower authorities had examined the description of the goods classifiable under Chapter 68 as well as Chapter 84 and that in view of Chapter Note 1(a) and Rule 3(a) of the Rules of Interpreta....

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....covered by this heading. Therefore, we have to look to some other entry where parts are covered. We note that parts are specifically covered in the residuary entry under Heading 8485. Thus, we find that the goods in dispute will be correctly classifiable under Heading 8485. 5. In so far as availability of exemption under Notification 111/88 is concerned, we note that machines were specifical....