As per the prevalent law and classification Apex court has held that "the expression conveyor belt" fall under Tariff Heading 3922.90 for the period December 1986 to 9th February 1987 and under Tariff Heading 3926.90 for the period 10th February 1987 to June 1987.

As per the latest tariff too, the Item may be classified under the tariff item 3926.90

The Explanatory Note to Tariff Heading 39.26 in the Harmonised Coding System, which is identical to Tariff Heading 39.26 of the Tariff Schedule, must be taken to be a guide, for the Tariff Schedule is based upon the Harmonised Coding System.

FENNER (INDIA) LTD. Versus COLLECTOR OF CENTRAL EXCISE, MADURAI - 1995 (3) TMI 89 - SUPREME COURT OF INDIA