2005 (10) TMI 469

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.... Shri N.B. Damani, Partner, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The issue in this appeal filed by Revenue, is classification of "Flanges and Nuts" designed for and conforming to specific drawings, to fit and use for a particular machine component and are not for general use. They claimed by the assessee to fall under Heading 8412.90 and approved by CCE (A) an....

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.....T. 3 (S.C.) held as follows : "26. A conjoint reading of the Notes, referred to above, would show that the expression "parts of general use" throughout the Schedule, means, inter alia, articles of Heading No. 73.18 and similar articles of other base metal; and the expression 'part and accessories' in Chapter Heading 87.08 does not apply to parts or accessories which are not suitable for use so....