2000 (2) TMI 890

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.... For Respondents : None ORDER Lajja Ram, Member (T) 1. In this appeal filed by the Revenue, the matter relates to the classification of the two products bushes and thrust washers which were parts of the machine. The Collector of Central Excise (Appeals) had classified the same under Heading No. 84.83 which covered transmission shafts (including can shafts and crank shafts) and cranks; ....

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.... one appeared for the respondents. The notice for today's hearing had been issued on 20-1-2000. It is an old matter in which the classification list effective from 1-3-1993 is involved. We are proceeding to deal with the matter on merits after hearing Shri Satnam Singh, SDR. 3. It is a settled position in law that the parts which are specifically described in any of the particular heading/s....