1989 (10) TMI 136 - AT - Customs

Summary

Issues: Classification of imported oil seals under Customs Tariff Act, 1975 - Heading 84.06 vs. Heading 84.65

Detailed Analysis:

1. Issue of Classification: The appeal challenged the order of the Collector of Customs (Appeals) Calcutta, which classified Simmering Oil Seals BI 15 GD under Heading 84.06 of the Customs Tariff Act, 1975, while the Collector (Appeals) reclassified them under Heading 84.65 as machinery parts of general use.

2. Facts and Customs Examination: The goods were described as spare parts for a combustion engine in the Bill of Entry. The Custom House examined the goods and found that the oil seals were primarily used in engines. The Custom House rejected the claim that the seals had applications beyond engines and confirmed the classification under Heading 84.06-CTA.

3. Appellant's Argument: The Departmental Representative argued that the seals had exclusive use in internal combustion engines, with no evidence of broader applications. The suffixes on the seals indicated different uses, making them distinguishable from general-purpose seals under Heading 84.65.

4. Respondent's Argument: The Consultant for the respondents referred to the catalogue showing the seals' use in propeller shafts and bearing housings, emphasizing that the seals were part of a wide range of products for various machinery parts, not limited to specific customer specifications.

5. Tribunal's Analysis and Decision: The Tribunal considered the invoice description, the suffix distinctions, and the catalogue evidence. It noted that the Collector (Appeals) found broader applications for the seals in different machinery parts, supported by the Simrit catalogue. The Tribunal referenced CCCN Heading 84.65, which includes oil seal rings, and concluded that the seals were rightly classified under Heading 84.65, rejecting the appeal and cross objection.

6. Conclusion: The Tribunal upheld the Collector (Appeals)'s classification of the oil seals under Heading 84.65 as machinery parts of general use, based on the evidence of broader applications beyond internal combustion engines, as supported by the catalogue and the CCCN Heading classification.