S.RAJENDRA BABU, J. (1) IN this appeal, the respondent imported four cases of hydrochloric acid synthesis unit of combustion chambers. The respondent claimed that the same are classifiable under Headings 84.13/84.17/84.59 of the Customs Tariff Act, 1975 (hereinafter referred to as "the Act"), while the Revenue took the stand that they are classifiable under Headings 68.01/16(1) of the Act on the ground that the articles made of graphite could not be assessed under Chapter 84 of the Act. The Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi, Special Bench (hereinafter referred to as "the Tribunal") accepted the stand taken by the respondent while the Collector, in appeal, took the view in favour of the respondent on the basis that even a part of machinery is also machinery and, therefore, falls within Heading 84.17 and not under Headings 68.01/16(1). The appellant relied upon a decision of CEGAT in Saurashtra Chemicals v. Collector of Customs. The majority view expressed therein has been approved by this Court in Saurashtra Chemicals v. Collector of Customs and it was stated that no interference was called for with the order made by CEGAT agreeing with the view expressed by the majority. The learned counsel for the respondent brought to our notice a decision of this Court in Ballarpur Industries Ltd. v. Collector of Customs wherein interpretation was placed on the basis of certain rules to hold that a part of machinery is classifiable under Heading 84.31 of the Act and not under Headings 68.01/16(1), seemingly taking a different view from what is stated in Saurashtra Chemicals v. Collector of Customs. Therefore, we think it appropriate to refer this matter to a larger Bench. (2) PLACE the papers before the Honble the Chief Justice of India for appropriate orders.