1999 (3) TMI 162

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....espondent. [Order per : P.C. Jain, Vice President]. -  Matter called. None for the appellants. However, by their letter dated 4-1-1999 they have desired the case to be decided on merits on the basis of available records. Question involved before us is whether various types of coupling such as pin coupling, bush coupling, chain coupling, brake bush coupling, Toothed coupling, Rachet coup....

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....stated as follows :- "These include sleave couplings, flange couplings, flexible couplings, Hydraulic couplings etc., and universal couplings (such as cardan joints and oldham couplings)." 3. Ld. SDR, therefore, submits that virtually all type of couplings are covered under Tariff Heading 84.83. He further points out that the specific machinery in which these couplings are used have not....