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TMI Blog1986 (4) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... nery for making or finishing cellulosic pulp, paper or paper board). Through this appeal, the Department seeks to have their original classification restored at the higher rate of duty under heading 68.01/16 (Articles of stone etc.). 2. A word about the nature and functions of the goods would be helpful in understanding the issues involved. Granite Press Rolls, as their name indicates, are made of granite which is a natural stone. A mild steel shaft runs through the centre of the Roll. The shaft is held in position by means of mild steel end plates. The Roll is a component part of paper finishing machinery. Its function is to give final finish or polish to paper. 3. We have heard both sides. The respondents have no quarrel with the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o decide classification on that basis as sought to be done by the department. 4. We have carefully considered the rival submissions. We observe that heading 84.31 is specific for paper making/finishing machinery but not for parts of such machinery. The respondents have not imported paper making/finishing machinery but only a part of such machinery. There is no immutable rule in the Customs Tariff that all parts of a machine must be assessed under the heading for that machine. On the contrary, statutory Notes 1 and 2 in Section XVI, Note 1 in Chapter 84 and Note 1 in Chapter 85, which have an over-riding effect over the headings themselves, lay down in general the order of priority for classification of parts in the following sequence : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consistinn wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles contained in rule 3. 6. When for any reason, goods are, prima facie, classifiable under two or more Headings, classification shall be effected as follows : (a) The Heading which provides the most specific description shall be preferred to Headings providing a more general description. (b) Mixtures and composite goods which consist of different materials or are made up of different components and which cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... article of stone but that is the deliberate scheme of the Customs Tariff Act with its elaborate regime of Interpretative Rules, Section Notes and Chapter Notes which, the respondents also admit, are statutory. The respondents, reliance on the Supreme Court judgment in Jeep Flash Light s case is misplaced because that case related to classification of goods under the old Central Excise Tariff which was structured totally differently and which had no interpretative rules or statutory notes for classification of composite articles. 8. In the consequence, we set aside the impugned order, restore the classification made by the Assistant Collector, under heading 68.01/16 of the Customs Tariff and allow this appeal. - - TaxTMI - TMITax - Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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