2009 (10) TMI 686

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....Shri M. Somasundaram, Consultant, for the Respondent. ORDER The classification of 'twist control panel top and base' manufactured by the assessees herein is in dispute in the present appeal - according to the Revenue the items are parts solely or principally for use in apparatus of Heading 85.37, while according to the assessees, whose claim has been accepted by the lower appellate authority, is....

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....shing machines merit classification under SH 9032.89 and not under CTA sub-heading 8537.10. We note that the Department has not been able to satisfy us that washing machine panels on which the parts in dispute are fitted, are panels equipped with two or more apparatus of Heading 85.35 or 85.36 so as to qualify for coverage under Heading 85.37. Since the panel itself has not been established to be ....