2006 (9) TMI 400

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....for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The issue involved in the present appeal is classification of control panels being manufactured by the appellants. Whereas, the revenue has classified the same as falling under heading 8537.00 and has confirmed the duty, accordingly, the appellant's contention is that inasmuch as the said control panels are specifically designed to....

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....n Note 2(b) to the said section is to the effect that other parts, if suitable for use solely or principally with the particular kind of machine or with a number of machines of the same heading are to be classified with the machine of that kind. The appellants have placed reliance upon the said section note 2(b). However, the said section note would apply in respect of the parts, which are not spe....