2005 (9) TMI 347

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....i M.V. Raman, Advocate, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This is Revenue's Appeal against Order-in-Appeal No. 17/98, dated 17-7-98 passed by the Commissioner of Central Excise (Appeals), Chennai. 2. The respondents are the manufacturers of pollution control equipment and industrial fans falling under Chapter Heading 8414 of the CETA Schedule. Six show c....

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....g shaft, C.I. Bearing, Pin-wheel arrangements with bearing as part of electrostatic precipitator under heading 8421 (up to 28-2-95 under 8421 and after 28-2-95 under 8421.90) as parts of ESP and seeking re-classification of the same under 8483. But in respect of the rest of the items such as, bearings, pin wheel assembly and coupling the items were classified under heading 8421. The re-classificat....

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....s which are goods included in any of the headings of Chapter 84 or Chapter 85 are in all cases to be classified in their respective headings. Hence the right classification of bearings would be under 84.83 and not under 84.21. 3. Heard ld. SDR Shri B.L. Meena appeared for the Revenue and for the respondents. 4. We have gone through the records of the case carefully. During the hear....