2017 (8) TMI 988

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....dhari, Advocate, for the Appellant. Shri V.K. Shastri, Asstt. Commissioner (AR), for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The issue involved in the present case is that whether the product namely Controller and Field Interface Board manufactured by the appellant for use in lift/elevator is classifiable under Chapter Heading 8431 as lift parts as claimed by the ap....

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....ing 8431. 3. On the other hand Shri V.K. Shastri, ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that even though the product has a sole and principal use in a particular machine but if the goods is capable of being classified under its specific tariff entry that will prevail over the entry of parts of the machin....