2000 (12) TMI 269

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....Respondent. [Order per : Lajja Ram, Member (T)]. - At the very outset Sh. M.P. Devnath, Advocate submitted that the present appeal was filed under the Customs Act while the Registry has listed it as an Excise Appeal. We find that in para 8A of the appeal the appellants have referred to the Customs Tariff Act. The Registry may amend the number accordingly. 2. The matter relates to the....

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.... headings. In other words, if any parts are separately classifiable under any one or the other of the specific heading in the Tariff then irrespective of the fact that they were parts suitable for use with any particular machinery, they would not classifiable under that specific heading. 4. We have gone through the respective tariff headings which the appellants have claimed for classifica....

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....t or with synchronous motor. From the product description we find that the goods were simply Timers and they were not with the clock. We also consider that they were not in the nature of watch movement which had been described in Chapter Note 3 under Chapter 91 as under : "For the purposes of this Chapter, the expression 'watch movements' means devices regulated by a balance-wheel and hairsprin....