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TMI Blog1986 (8) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... - In the two appeals captioned above, the surviving issue is common, namely, as to whether items imported as springs by the appellants merit classification as parts of machinery under Tariff Item 84.29 of CTA or as articles of General Use depending upon their composition vis-a-vis the metal and correspondingly under T.I. 73.33/40. The authorities below have gone by the definition given in Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever stands excluded by virtue of Note 1 from Chapter 73 itself could not fall thereunder by applying Note 2(b), and that in view of the fact that these springs had catalogue part numbers, and specific design, and were meant exclusively for the milling machinery, they have to be treated as parts of machinery, and would not go under T.I. 73.33/40 of the CTA. 3. Shri J. Gopinath, on the other hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, vessels and aircrafts, but every Section Note quotes that articles of general use, as covered by Note 2 to Section XV, would not fall within the said respective Chapter. Shri Gopinath argues that this inference is obvious, to the effect that the definition of Note 2, though given under Section XV, is to operate throughout the Schedule of the Tariff, and whatever is excluded from the respective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they would ordinarily fall under Section XV but for this exclusion. This intention as has been pointed out by the learned SDR is very expressly spelt out, by all Section notes which deal with highly specialised goods besides, machinery such as locomotives, vessels, aircrafts etc. Obviously by virtue of exclusion clause in each Section note, even though these items like springs, may be for specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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