2011 (7) TMI 621

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....s. Appellant has filed this appeal against impugned order whereby Revenue classified the following parts of railway break under respective headings :   Sl. No. Description of goods CTH No. 1. Isolating Cock 84818081 2. Indicator 85438999 as per BE (Recorded as 73071990 in Order-In-Appeal) 3. Wheel Slide Control 85371091 4. Set of Connectors 85389099 5. Pulse Generators 902....

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....e Appellant is that the parts in question are not items for general use and they are specifically used as parts of railway break and 'Parts for Railway or Tramway, Locomotives or Rolling Stock' are covered under heading 8607 of the Customs Tariff. 4. Ld. SDR relied upon Note 2 of Section XV of Customs Tariff to submit that one of the items is 'Part of General use' since it falls under Chapter hea....

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....ticle shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled ....