Carbon neck bushes being classifiable under Chapter 68 of the Customs Tariff Act, 1975 as parts of recycle solution feed pump, are excluded from the purview of Notification No. 69/87-Cus. - Southern Petrochem. Indus. Corpn. Ltd. v. Collector - 1997 (94) E.L.T. 683 (Tribunal).

Diamond rollers. - See under CHAPTER 82.

Glasseal 2.5 mm black is classifiable under Heading 68.07 of Customs Tariff Act, 1975 as an article of bitumen and not as an article of glass fibre under Heading 70.19 ibid. - STP Ltd. v. Commissioner - 1999 (113) E.L.T. 125 (Tribunal).

Granite Press Roll. - See under CHAPTER 84.

Grinding wheels. - Electroplated diamond grinding disc without framework is classifiable under Heading 68.04 of CustomsTariff Act, 1975 and not under Chapter 82 ibid. - Perfect Engg. Enterprises v. Commissioner - 1998 (103) E.L.T. 248 (Tribunal).

Karbate tubes made of artificial graphite impregnated with phenolic resin and part of heat exchanger are classifiable under sub-heading 6815.10 of Customs Tariff Act, 1975 w.e.f. 28-2-1986 in view of Chapter Note 1(a) to Chapter 84. - Grasim Industries Ltd. v. Collector - 1998 (103) E.L.T. 515 (Tribunal).

Machinery parts made of artificial graphite. -It is well settled that goods would fall in Chapter 68, sub-heading 6815.10 of Customs Tariff Act, 1975 only if they are made of natural graphite. That does not make Note 1(a) to Chapter 84 of the said Tariff redundant. - Binani Zinc Ltd. v. Commissioner - 1999 (112) E.L.T. 578 (Tribunal).

Shaft sleeves are classifiable under Chapter 68 and not under Chapter 84 of the Customs Tariff Act, 1975. - Southern Petrochem. Indus. Corpn. Ltd. v. Collector - 1994 (69) E.L.T. 710 (Tribunal).

"Torchseal 4 mm black" described as a pre-fabricated water-proofing membrane is classifiable under Heading 68.07 of Customs Tariff Act, 1975, as it has been designed for use as, and sold as, water-proofing layer. - STP Ltd. v. Commissioner - 1999 (113) E.L.T. 125 (Tribunal).

Wood and articles of wood - Master board composed predominantly of calcium silicate, cellulose fibre and mica and used in manufacture of 'fire doors' and has other multifarious uses is neither classifiable under sub-heading 3823.90, nor under 6809.90 and Heading No. 68.15 but under sub-heading 6808.00 of Customs Tariff Act, 1975-Rule 3(a), not 3(b), of Interpretative Rules applicable. - Kutty Flush Doors and Furniture Co. Pvt. Ltd. v. Collector - 1992 (62) E.L.T. 642 (Tribunal).