1998 (8) TMI 234

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....dvocate, 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 It is not disputed that each of the....

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....n 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 this case, it is not disputed that the 5 item....

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....ining 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 84 and to Note 1 to Chapter 85, parts of machines (....