1999 (2) TMI 136

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....or the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein are manufacturers of punches and dies which are tablet forming tools manufactured according to the specifications of tablet manufacturers, who used the same with tablet manufacturing machines. They claimed classification under CET sub-heading 8485.90 as parts of tablet making machines. The Department iss....

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.... apply to the goods in question since they are not independent goods falling under either Chapter 84 or Chapter 85, but independent goods falling under Chapter 82. The claim of the appellants that the goods in question are spare parts of tabletting machines for making tablets from dry powder, and do not have any function of perforating, cutting, pressing holes, stamping, etc., has not been rebutte....