1997 (8) TMI 287

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...., CA, for the Respondent. [Order per : V.P. Gulati, Vice President]. -  The issue in the appeal relates to classification of Tacho Generator and parts thereof. The lower appellate authority has held the goods are classifiable under Heading 90.29 in the case of Tacho Generator and 90.33 in the case of parts of Tacho Generator. The Revenue seeks the assessment of Tacho Generator under Hea....

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....d is capable of being used in a vast range of equipments and depending upon the equipment with which it is used, the classification has to be done accordingly. He has pleaded that in terms of the HSN, Tacho Generator is used with revolution counters, taxi meters etc. and if presented separately, it can be classified under Heading 90.29. In the present case, however, he has pleaded that this positi....

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.... for assessment of the goods under Heading 90.29 and for parts under Tariff Heading 90.33. 3.  The learned Chartered Accountant for the respondents has pointed out that Tacho Generator would be used by the respondents for control of the eddy current drives which fall under Heading 85.01. He has supported the findings of the learned lower appellate authority. 4.  We have considered ....