2001 (8) TMI 487

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..... [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Madura Coats Ltd. is whether the spring imported by them is to be classified under Heading 84.38 of the Customs tariff, as claimed by them or under Heading No. 73.33 as confirmed by the Collector (Appeals), under the impugned order. 2. Shri A.K.J. Nambiar, learned Advocate, submitted that the impug....

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....prings, that once the Section Note excludes springs from Chapter 84, the same cannot be classified therein. 4. We have considered the submissions of both the sides. According to Note 1 to Section XVI, this Section does not cover parts of general use, as defined in Note 2 to Section XV of base metal (Section XV), or similar goods of artificial plastic materials (which are generally classified....