1. Hones, both machine operated as well as hand operated, are excluded from sub-heading (2) of H. No. 68.01 and are correctly classifiable under sub-heading (1). 1983 ECR 250D (T).

2. Honing stones are classifiable under H. 68.01/16(1). 1983 ECR 1035D (T).

3. Diamond impregnated grinding wire falls under H. No. 68.01/16(1) and not 82.05 in view of Note 1(d) to Chapter 82. For the levy of C.V. duty, these goods fall under item 5(1) CET. 1983 ECR 1729D (T).

4. Machinery parts of carbon are assessable as articles made of mineral sub-stances under H. 68.01/16(1) and not as machinery parts. 1985 ECR 2477 (T).

5. Granite press rolls are classifiable under Chapter 68. Machinery and its parts may fall under different headings. 1986 (7) ECR 425 (T).

6. Marble slabs subjected to processes further than those specified by Note 3 to Chapter 25 fall under H. 68.01/16, not 25.01/32. 1991 (33) ECR 456 (T).

7. Refractories—Fused silica refractory imported as powder/granules cannot be classified as refractory bricks under CTA H. 69.01/02. Department"s classification un-der CTA H. 68.01/16 allowed. 1991 (37) ECR 200 (T).

8. Plywood—Board—Master Board not exclusive for fire protection doors. Falls specifically under CTA: H. 68.08 as per Interpretative Rule 3(a); Rule 3(b) applicable only to composite articles. 1993 (44) ECR 532 (T).

9. Brake linings, being part of sub-assembly with only mounted lining falling un-der CTA: 87.06, falls under the general item CTA: 68.01/16. 1992 (42) ECR 566 (T).

10. Components of Compressors for Refrigerators—CTA: Hs. 84.11(3), 68.01/16, 40.05/16, 85.12/27(3)—The refrigerator being by itself a refrigerating equipment the components of Compressors imported by the ap-pellants are not classifiable under H. 84.11(1) as claimed by them and are cor-rectly classified under H. 84.11(3). In view of Chapter Note 1(a), Discharge Tube Gasket is correctly classified under H. 68.01/16—Other components im-ported (i.e., special rubber gromets" and "overload protector as-sembly") are also correctly classifiable under H. 40.05/16 and 85.12/27(3) respectively. 1997 (70) ECR 434 (T).

11. Carbon Seal Rings—Imported for use in spare parts for turbo sets and compressors in appellants" cement factory—The majority judg-ment of the Tribunal, classifying the impugned goods under erstwhile CTA: H. 68.01/16, and not under H. 84.65 as claimed by the appellants, does not suffer from any error which may call for interference by the Supreme Court. Constitution of India: Art. 136.1998 (79) ECR 765 (SC).

12. Electro Plated Diamond Grinding Disc—Grinding Wheels without Frame-work—The impugned goods are classifiable under CTA: H. 68.04 which is the specific entry. Since the entry is specific none of the clauses of Chapter Note 1 of chap-ter 82 is applicable. 1999 (80) ECR 813 (T).