2007 (2) TMI 437

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....r the Appellant. Shri A. Hore, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)].- Heard both sides. The impugned goods are used for locking lift door as a safety device. The Appellants are claiming classification of the same as a part of the lift under Heading No. 84.31 whereas the Revenue has classified the same as a lock under Heading No. 83.01. We find that the....

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....notes and the interpretative rules, we are of the view that though the impugned goods are used as a part of the lift, the description under Heading 83.01 is more appropriate to cover the classification of the goods since the same covers locks which according to the HSN explanatory notes cover locks which are operated by a key, lever as well as locks controlled by a combination of letters and also ....