1999 (7) TMI 191

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....a, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  These are two appeals - one filed by M/s. B. Tex Industries, Ahmedabad and the other by M/s. B. Sons Textiles Industries, Ahmedabad being aggrieved with the common Order-in-Appeal dated 14-12-1992 passed by the Collector of Central Excise (Appeals), Ahmedabad. The matter relates to the classification of powerloom parts ....

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....ri R.K. Sharma, SDR. 4. Shri R.K. Sharma ld. SDR submitted that in the scheme of the Central Excise Tariff, when the specific items are described under a specific tariff heading, they are to be classified therein irrespective of the tariff that they were parts of a particular machinery. He further submitted that all the items which are under dispute are covered by the Specific Tariff Headi....

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....ks; clutches and shaft couplings (including universal joints)." 6. Under Section Note 2(a) of Section XVI of the Central Excise Tariff, parts which are goods included in any of the headings of Chapter 84 or Chapter 85 (other than Heading Nos. 84.85 and 85.48) were in all cases to be classified in their respective headings. Other parts which were not specifically described in any of the cha....

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.... as parts and accessories under Heading 84.66 even if they are suitable for use solely or principally with the machines of Heading 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 rel....