2000 (8) TMI 320

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....spondents. [Order per : Lajja Ram, Member (T)]. -  In this appeal tiled by the Revenue, the respondents are M/s. Bharat Forge Ltd. and the issue for our consideration is the classification of the 'base frame for piercing mill gear box motor'. The respondents had classified the same under Heading No. 84.55 of the Tariff. A show cause notice was issued on 5-7-1993 alleging that the correc....

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....uted to give support to the gear box and the motor, so that there were no vibration while running the mill. 3. We have gone through the competing tariff entries and we consider that the plea of the Revenue that the base frame was classifiable under Heading No. 85.03 is not correct as this heading covers parts suitable for use solely or principally with the machines of Heading No. 85.01 or ....