2006 (2) TMI 35

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....ion of different types of nuts, springs, washers, lock rings, lock plate, lock clips, flywheel etc. manufactured by the appellants herein. They had claimed classification of different types of washers and nuts under CET sub-heading 8538.00 as parts suitable for use solely or principally with the apparatus of Heading Nos. 85.36, 85.37 and 85.38 and also under CET sub-heading 8409.00 as parts of eng....

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....nd use is irrelevant. As regards springs, there is a specific heading, viz. 73.20.,' Heading 73.18 also covers similar articles of iron and steel and, therefore, clips and lock clips which are similar to nuts & bolts and rivets, will fall for classification under CET sub-heading 7318.90. The learned SDR's reliance on the Tribunal's orders in the case of CC, Madras v. Andhra Pradesh Paper Mills Ltd....