2002 (10) TMI 464

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....i Jagdish Singh, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. -  M/s. DCM Precision Engineering have filed the captioned appeal. The dispute in the appeal is whether the goods are classifiable under Chapter sub-heading 84.09 as claimed by the assessee by filing the classification list/declaration on 10-11-97 or the goods are liable for classification under Chapter Hea....

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....5 and hence the appeal before us. 3. Shri S.C. Kamra, ld. Counsel arguing the case for the appellant submits that the appellant came to know that the same product manufactured by their competitors was being classified under Chapter Heading 84.09. He submits that the appellant therefore, also filed a revised classification list/declaration on 10-11-97. He submits that cylinder heads assembl....

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.... He submits that the authorities below held that cylinder head assembly is a part of a part of locomotives. He submits that under Chapter sub-heading 84.09, there is a specific mention of cylinder heads and therefore, specific entry under Chapter Heading 84.09 shall prevail over the general entry under Chapter Heading 86.07. Ld. Counsel, therefore, prays that the appeal may be allowed by classifyi....