S.L. Peeran, Member (J)

1. The appellants are aggrieved with the order dated 23-11-1990 passed by the Collector of Customs (Appeals), Madras. The appellants imported 'Clutch and Brake assembly'. They filed the bill of entry describing the goods as "Single Clutch and Brake assembly" Part No. 84836009, Clutch disk giving Part No 84836009 and 'Brake Disk' also carrying the same part number. They claimed classification under Chapter Heading 8466.94 of Customs Tariff Act with benefit of Notification No. 156/86 dt. 1-3-1986 claiming the goods as spare for Herlan Impact Extrusion Press Model P-8'. The goods had been separately valued in the invoice. The lower authorities classified the goods as 'Transmission Parts' under Chapter Heading 8483.60 CTA 1985. Before the lower authorities, the appellants contended that the imported items are not merely clutches but are clutch and brake assembly. Such an assembly cannot be classified under Heading 8483.60 which is confined to those articles which are specified in that heading only. They further contended that in general principle of classification, a part of a machine should be classified under the heading which covers the main machine excep