1996 (11) TMI 251

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....mber (T)]. -  This appeal is directed against the Order-in-Appeal dated 1-8-1988 of Collector of Customs (Appeals), Madras. 2. The appellants imported Precision Face Coupling. This was assessed to duty under CTH 84.83.40. The appellants, however, had claimed the classification under Heading 84.66 on the ground that this item specially covers "parts and accessories suitable for use sole....

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....ered under any other heading of Chapter 84. The appellants contend that Heading 84.66 specifically covers such parts and accessories and therefore, the correct classification should have been 8466.30. 4. The Learned DR reiterates the departmental arguments. 5. Considered. At the very outset we are constrained to note that the Collector (Appeals) could not have arrived at the classific....