1999 (10) TMI 198

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....espondent. [Order per : S.S. Kang, Member (J)]. -  The appellant vide letter dated 26-5-1999 made a request of decide the appeal on merits. 2. The appellant filed this appeal against the Order-in-Appeal dated 1-7-1992 passed by the Collector of Central Excise (Appeals). 3. In the impugned order the component parts, manufactured by the appellant, of machine used in the ma....

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.... hence are classifiable under 8474.00. He, further, submits that Heading 8464.00 of Tariff covers machine tools for cold working such as cutting shaping etc. of Glass, ceramic etc. The goods in question are not parts of such machines. He also relied upon the HSN Explanatory Notes. Therefore, they are not classifiable under Heading 8466.00 of the Tariff. 6. Heard Shri R.K. Sharma, learned J....

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....ive a shape to the material. Thereafter, these moulded slabes are loaded on the drier-cars which are pushed into firing kilns. Thereafter, these shapes become ceramic tiles. Such machinery is covered under the sub-heading 84.74 of the Tariff. As per the HSN Explanatory Notes Heading 84.64 covers only machiners for working stone, ceramics and includes machine tools for working ceramic products exce....