1997 (12) TMI 434

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...., for the Respondent. [Order per : V.P. Gulati, Vice President]. -  These two appeals involve a common issue and are therefore taken up for disposal together. The issue in the appeals relates to classification of the goods described in the departmental appeal as chain sprockets. The lower appellate authority has held the goods to be assessable under heading 8485.90. The claim of the imp....

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.... that after the term gears and gearing, there is a comma and thereafter the words toothed wheels, and there is another comma. His plea is that the excluded item of goods is toothed wheel and after the word wheels, the items which are clearly covered are under Tariff Heading 8483.40. 3. Heard Shri Rama Rao, the learned DR for the department. He supports the view of the learned lower appella....

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....has not appreciated the scope of Tariff Heading 8483.40 in the correct perspective. We observe that the customs tariff is based on the HSN and the Hon'ble Supreme Court in the case of Wood Craft Industries v. C.C.E., reported in 1995 (77) E.L.T. 23 at para 18 has held that in case of any doubt the position as set out in the HSN can be relied upon for resolving the same. The HSN clearly sets out th....