2005 (7) TMI 431

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....pellant. Shri Bidhan Chandra, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Heard both sides and considered the issue of classification of Agriculture Implement kit/parts claimed under Heading 84.32.00 by the assessee and arrived at under 73.18.00 by Revenue. 1.2 From the nature of goods under dispute, from the records it is seen they are - PART NO. ....

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.... 11 103323   Spring lock washer 1/2 med. 9 11 102687   Nut hex. 1/2"UNC 9 11 179866   Bolt hex. hd 7/16"UNCx2" 9 11 103322   Spring washer 7/16" med. 9 11 271500   Nut hex 7/16 med 9 11 10376M1 4 Reversible point 9 11 10357 Ml 5 Plow bolt no. 33/8 UNC x 2 1/2" 18 22 ....

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.....18.00. (b)     While the ld. Advocate relies on the following position in law as laid down by the Hon. S.C. in case of G.S. Auto International Ltd. [2003 (152) E.L.T. 3 (S.C.) = 2003 (54) RLT 479 (S.C.)] to the effect -           "28....... the test to be applied is whether the goods are suitable for use solely or primarily wi....