2002 (3) TMI 395

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....pellant. Shri Narasimha Murthy, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The appellants are engaged in the manufacture of wires and cables falling under Chapter 8544. These goods are manufactured according to the buyer's specifications, who placed the order for their eventual use in the manufacture of windmills. Benefit of Notfn. 205/88, dated 25-5-88 as ame....

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....XVI and Note 1 to Chapter 84 and to Note 1 of Chapter 85 parts of machines are to be classified according to the following rules : (a)    Parts which are goods included in any of the headings of Chapter 84 or Chapter 85 (Heading Nos. 84.09, 84.31, 84.48, 84.66, 84.73, 84.85, 85.03, 85.22, 85.29, 85.38, 85.48) are in all cases to be classified in their respective headings. Ther....