2000 (2) TMI 169

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....er per : Lajja Ram, Member (T)]. - In these appeals filed by M/s. Fordham Pressing (I) & M/s. Advance Engineers, the matter relates to the classification of the product, moulds. According to the appellants these moulds were for use in the machinery for producing ceramic products and should be classified under Heading 84.66 of the Tariff as parts of the machinery. According to the Revenue, Moulds a....

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....aterials, rubber or plastics. It is the settled position that when the goods are specifically described in any heading of the Tariff they will be classified therein. In this connection, we refer to the Supreme Court decision in the case of Superintendent of Central Excise v. Vac Met Corporation Ltd. - 1985 (22) E.L.T. 330 (SC) wherein it had been held by the Apex Court that when an article falls w....