1983 (11) TMI 302

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...., S.D.R., for the Respondent. ORDER The question for decision in this appeal originally filed as a Revision application to the Government of India, is the classification for the purpose of Customs of `Honing fluid and Honing stone - whether they should be classified as the machines under Heading No. 84.45/48 at the rate of 40% plus C.V.D. 8% or on merits as done by the lower authorities. The app....

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....or of Customs on the ground that the invoice produced showed that the goods were separately shown and valued therein. Hence the present appeal. 2. At this stage, the appellants have filed copies of relevant documents like the catalogue, purchase order and its amendment and quotation, letter of credit etc. At the hearing of the appeal, Wing Commr. (Retd.) K.C. Tandon, Advocate representing th....

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....his was not disputed by the Department. In this view of the matter even though the stones might have been described as accessories we would hold that they are parts suitable for use solely or principally with the honing machine. For such a case Note 2(b) of Section XVI to Customs Tariff Act, 1975 would be attracted and Honing stones would have to be classified like the Honing machine which has bee....