2005 (2) TMI 309

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....ariff Heading 84.32 of the Central Excise Tariff on the ground that they are specifically designed for use in Power Tillers which are used in the agricultural, horticultural or forestry as machinery for soil preparations or cultivation; lawn or sports ground rollers as parts of agricultural, horticultural or forestry machinery for soil preparation or cultivation. However, the Revenue has taken a view that the Gears and Shafts made solely and principally for use in Power Tillers are classifiable in terms of Section Note 2(a) of Section XVI under Chapter Heading 84.83 of the Tariff. 2. The learned Commissioner, in the impugned order, has noted that the issue is squarely covered by the Tribunal ruling rendered in the case of Sree Ganesh Gea....

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....or legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Note'. Only when there is an absence of any Section or Chapter Notes, then the other Rules of Interpretation would apply. In this case, Note 2(a) of Section XVI has been applied. And therefore, the question of referring to Section Note 3(a) does not arise. He further submits that even in terms of Note 3(a), there is no specific headings for choosing the later one. He submits that the Tribunal has correctly laid down the classification of Gears and Shafts specifically designed and principally and exclusively used in Power Tillers under Heading 84.83 of CET and the ruling in Sree Ganesh Gears, is required to be uphe....