1999 (11) TMI 216

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....h are approved as such by the Asstt. Collector. 2. The facts of the case briefly stated are that the assessee filed CLs in respect of Silver Alloys Contacts, Pure Silver Contacts, Bimetal Contacts, S.F.6 Contacts, Trimetal Contacts, Contact Breaking/Terminals,Pure Copper Strips, Copper Tungsten Contacts, Copper Casting/Forging/Contacts, Copper Chromium Contacts and Copper Graphite Contacts. In their CLs, the respondents claimed classification of such contacts under Heading 8538.00 which was approved by the Asstt. Collector. The approval of the Asstt. Collector was reviewed by the Collector and an appeal was filed before the Collector (A). The Collector (A) in his order held that "The subject products are nothing but parts of the pro....

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....l, Chartered Accountant submits that the items sold by them were parts; that the items were not complete by themselves; that they were contacts, explaining the function of the parts with the aid of literature and diagram. He submits that all the items manufactured by them were parts and, therefore correctly classifiable under Heading 8538.00. He produces literature indicating general characteristics, main characteristics, applications and ranges of the products. He submits that they were manufacturing contacts which are solely used with the apparatus of Chapter 85. He refers to Section Note 2(a) of Section XVI of HSN at page 1223 which provides that "Parts which are goods included in any of the heading of Chapters 84 and 85 in all cases to ....