1998 (8) TMI 267

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....r per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the department against the impugned order dated 12-12-1989 passed by the Collector (Appeals), Madras. 2. The dispute is in respect of classification of Pulley flange. While classifying the Shafts, Pulley Hubs under Heading 8483.00 the Collector (appeals) classified pulley flanges under 8413.00 on the ground that they const....

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....other than Heading Nos. 84.85 and 85.48) are in all cases to be classified in their respective headings". Furthermore, Rule 3(a) of interpretative rules of Central Excise Tariff Act also supports the classification of goods under the heading which provides the most specific description rather than a heading providing a general description. 4. Shri Nunthuk reiterated the grounds taken by the ....