2005 (12) TMI 509

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....he Appellant. Shri Anil Belani, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The Revenue is aggrieved by the order of the Commissioner (Appeals), who has extended the benefit of Notification No. 23/98-Cus dated 2-6-98 in terms of Serial No. 152 of the table to the Notification to Piston Ring Set imported by the respondents herein for use as components/....

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....for the propulsion of vehicles falling under chapter heading 87. In other words, it is the case of the Department that diesel engines in which imported parts are used for propulsion of vehicle falling under Chapter heading 84 namely, power tillers falling under Chapter heading 87. However, we find that it is very clear that the Tiller manufacturer has classified tillers under Chapter heading 84.32....