2000 (5) TMI 739

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....for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal by the department is the classification of rolls for metal rolling mills. The Commissioner (Appeals) has classified them under sub-heading 10 of Heading 84.55 whereas the department required a classification under sub-heading 90. 2. The tariff heading and the sub-headings are repro....

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....rary to the words of the heading itself, which comprise of rolls for metal rolling mills. The departmental representative is therefore correct to that extent. However, the fact that the rolls are parts of rolling mills will not make any difference to that classification decided by us. 5. The position that has resulted is obviously because of imperfect draughtsmanship. The HSN Explanatory not....