1999 (7) TMI 181

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....ents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Babu Textiles Industries, the matter relates to the classification of (a) Crank/tapet shafting with parts sets (b) Tension shaft with parts set (c) Fly/Brake wheels with parts sets (d) Crank Arm block (e) 'V' belt pulley (f) Motor stand 2. The appellants had sough....

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....The appellants were engaged in the manufacture of powerloom machinery and parts thereof. They have claimed the classification of the six parts referred to above under Heading No. 84.48 on the ground that they were specific parts for the powerlooms. We find that these six parts taken separately were specifically covered by Heading No. 84.83 of the Tariff. It is a settled position that when any part....

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....ading Nos. 84.56 to 84.65. This is clear from the Section Note extracted above. The clause (b) of Note 2 starts with the expression "other parts'. Therefore, if the goods are otherwise covered by clause (a) of Note 2 then their classification as per clause (b) will not be relevant." 5. We also find that the Collector of Central Excise (Appeals) had followed his earlier decision and in para....