1999 (3) TMI 155

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..... None, for the Respondents. [Order per : P.C. Jain, Vice President]. - Question involved in this appeal is regarding classification of ceramic seal faces/rings, ceramic thread guides. The appellant claims that the classification of the said two items should be under Chapter 84 whereas the Revenue contends that the same are sustainable under Tariff Heading 69.11 as "other articles of cera....

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.... It is, therefore, clear that in view of this note ceramic article, even if it is a part of a machine or an appliance will not fall under Chapter 84. Accordingly, appellants' contention is not tenable. 3. Judgment of Bombay High Court relied upon by the appellants is of no help to the appellants inasmuch as there is no reference to such a note in the said judgment as is available before us. Con....

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....pparatus of Heading Numbers 84.01 to 84.79 and parts thereof". Filter elements are specifically classified under Tariff Heading 84.21. Therefore by virtue of Note 1 (b) of Chapter 84, Ceramic parts of Chapter 84 will be covered under Chapter 69 and not under Chapter 84. It has, therefore, been urged by the Revenue and reiterated by the ld. JDR that the proper classification of ceramic filter eleme....