TaxTMI 
TaxTMI 
2008 (4) TMI 110
X X X X Extracts X X X X
X X X X Extracts X X X X
....der per: P. Karthikeyan, Member (T)]. - This is an appeal filed by the Revenue. In the impugned order, the Commissioner (Appeals) decided that 'spur gear' and 'pinion wheel' manufactured by M/s. Sundaram Fastners are classifiable under CSH 8414.99 of the first schedule to Central Excise Tariff Act, 1985. The respondents had argued before the Commissioner (Appeals) that the impugned goods were tail....
X X X X Extracts X X X X
X X X X Extracts X X X X
....headings. He submits that gears and gearing and fly wheels figure under chapter heading 84.83. The items spur gear is a gear and pinion wheel is a fly wheel. As these items are covered by chapter heading 84.83, they are appropriately classifiable under chapter heading 84.83. The ld. SDR submitted HSN explanatory notes dealing with 'parts' under Section XVI which mandates that parts which are artic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....1997 (96) E.L.T. 55 (Tri.)]. 5. We have carefully examined the case records and submissions by both sides. As rightly argued by the ld. SDR, the impugned items figure under heading 84.83 of the tariff. Section note 2 of Section XVI of the Central Excise Tariff reads as follows: "Subject to Note I to this Section, Note I to Chapter 84 and to Note I to Chapter 85, parts of machines (not being part....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ive use in machines falling under Chapter 84. In the decision of this Bench relied upon by the ld. Counsel, we had remanded the matter for a fresh decision on classification in accordance with law. The said order was passed on the basis of the submissions by the party that the lower authorities had ordered classification of the items impugned therein without individually examining the merits of th....