1998 (8) TMI 234

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....i N. Venkatraman, Advocate, for the Respondents. [Order per : V.K. Ashtana, Member (T)]. - These are four appeals by Revenue against Order-in-Appeal Nos. 115/89 to 118/89 all dated 21-8-1989. 2.  The short question concerns with the classification of the following goods :- (1) Crank shaft (2) Tappet shaft set (3) Gear wheels (4) Pulleys and wheels (5) Picking shafts ....

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....pecific sub-heading and not in relation to main machine itself. Therefore, the Note 2(a) squarely applies in this case as against 2(b) which has been misapplied in the impugned order-in-appeal. 4.  Heard learned Advocate Shri N. Venkatraman for respondents who reiterated the impugned order. 5.  We have carefully considered the arguments on both sides and records of the case. In thi....

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....e said sub-heading. We also find that the remaining Item No. 4 viz. 'Pulleys and Wheels' are also covered under the expression "flywheels and pulleys, including pulley blocks". Therefore, it is clear that each of these 5 items is specifically described under the Heading 84.83. 7.  The Note 2(a) to Section XVI reads as follows :- "2. Subject to Note 1 to this Section, Note 1 to Chapter 8....