2003 (5) TMI 306

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....Shri R.K. Pardeshi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is the classification of parts of friction disc which are of electronic magnetic clutches and brakes imported by the appellant. It is not in dispute that the friction disc is made out of composite of synthetic rubber, carbon and mineral fibre etc. In the ....

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....ear indication as to their classification. Heading 68.13 as we have mentioned is for friction material or articles thereof. Sub-heading 10 is for "brake linings and pads." Sub-heading 90 is for "others." It cannot be disputed that these are articles of friction material for brakes and clutches with a basis of asbestos of other mineral substances other than just asbestos and that they are not impor....