2006 (2) TMI 343

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.... Shri S. Das, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. Appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). The dispute in this appeal is in regard to classification of various parts and components of ball bearings such as needles rollers, aluminium cages, inner and outer races, inner and outer rings....

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....DR relied on the HSN explanatory notes to submit that parts manufactured by the appellant are classifiable under Heading 84.82 of the CETA. Revenue also relied on the decision of the Hon'ble Supreme Court in the case of C.C.E., Shillong v. Wood Craft Products Ltd. - 1995 (77) E.L.T. 23 (S.C.) to submit that the dispute relating to tariff classification must, as far as possible, be resolved with re....