1998 (7) TMI 306

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.... Mullick, Advocate, for the Appellant. Shri H.K. Saran, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  These three appeals of Standard Castings Pvt. Ltd., New Delhi relate to classification of air craft re-fueling equipment, hydrant dispenser, Sudan Mobile aviation re-fueling unit. The appellants claimed classification of these items under Heading 84.79 as machine....

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....mounted. Therefore, there is no justification for treating this machinery as part of the vehicle on which the machinery is mounted. He drew our specific attention to Note 2(e) of Section XVII which specifically states that "parts" and "parts and accessories" do not apply to the specified articles, whether or not they are identified as for the goods of Section XVII. "2(e) Machines and apparatus ....