2002 (4) TMI 148

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....oti Balasundaram, Member (J)]. - The application for restoration of the above appeal is allowed in terms of the High Court's Order dated 18-12-2001 in Writ Petition No. 5970/2001. 2. The authorities below have classified the parts and accessories of electrical machinery and equipment such as fuses, switches, etc., used in tanks and other armoured fighting vehicles of the Ministry of Defence und....

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...., they must be identifiable as being suitable for use solely or principally for such vehicles and they must not be excluded under the provisions of Notes to Section XVII. Note 2(f) to Chapter XVII excludes electrical machinery and equipment falling under Chapter 85 and Explanatory Notes to HSN at page 1410 relating to parts and accessories excluded by Note 2 specifying the items with reference to ....