2002 (12) TMI 396

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the classification of the goods described as clicking dyes that the respondent manufactured. The assessee classified these goods in heading 8453.00 of the tariff. The department was of the view that they should be correctly classifiable in heading 8208.00. The Assistant Collector found....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... this shape. He has found from the submissions that the assessee made and the literature that has been produced, clicking knives are used in the clicking press. After examining the sample and the process of manufacture, he has found that the clicking dyes are used in a clicking press for making footwear and is correctly classifiable in heading 8453. 4. The challenge to this finding is that....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... press (which cuts out by use of dyes). The machines in which the clicking die is used falls in this heading. The Commissioner (Appeals) finding that the clicking die is used in the clicking of press has not been challenged in the appeal. The notes to the heading say that subject to the general provisions regarding classification of parts "parts of the machines of this heading and dies and other i....