2001 (2) TMI 351

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.... Respondent. [Order per : S.S. Sekhon, Member (T)]. - This appeal has been filed against the Order of Collector Customs (Appeals), Chennai, who has classified the component under import called as a 'container spreader' falling under Heading 8431.20 after coming to a finding that the Reach Stacker for which the subject component was imported is falling under Heading 84.27. 2. We have ....

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....before the learned Collector. They also submit that this product classified in this decision by Hon'ble High Court, was identical to their Reach Stacker as could be seen from the copies of leaflets enclosed, therefore the product Reach Stacker for which components under import are particularly and solely used will not fall under 84.27 and would fall under Heading 84.26. 3. We have carefull....

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....ut looking into the finding of the Bombay High Court. It was also submitted by the learned Advocate for the appellants as classification of Reach Stacker under the Central Excise Tariff Act, 1985, being manufactured in their factory using the components under import, was done under 8426, the classification under Customs as 8427 is not correct. The classification of components of item classifiable ....