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TMI Blog1986 (10) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 1154, dated 8-12-1977 (Appeal No. 1118/79-B2), respectively. 2. The goods imported by means of all the above-mentioned three Bills of Entry were of the same description, and although we do not have the Bills of Entry filed before us but, according to the refund claims, the description was: drill pipes . These were assessed to customs duty under T.I. 73.17/19(2) of the CTA, as it prevailed at the time of imports; namely, in the Tariff of 1977. The C.V. duty was charged with reference to T.I. 26AA of the C.E.T. There is no dispute as to the application of this Tariff Heading in so far as C.V. duty is concerned but for the fact that in one case, which is B/E No. 1154, dated 8-12-1977, and subject- matter of Appeal No. 1118/79-B2, the rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for use solely or principally with a particular kind of machine, or with a number of machines falling within the same Heading (including a machine falling within Heading No. 84.59) or electrical goods and apparatus falling within Heading No. 85.18/27 are to be classified with the machines of that kind. However, goods which are equally suitable for use principally with the goods of Heading Nos. 85.13 and 85.15 are to be classified in Heading No. 85.13." 4. According to Shri Haksar, there was no dispute as to the factual position; namely, that these drill pipes were for use and application in the oil rigs because this plea of the appellants has not been controverted anywhere and, consequently, it has to be taken as an established case that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by pointing out, at the outset, that T.I. 73.17/19(2) of the CTA specifically covered: drilling tubes, pipes and blanks thereof. He argued that this was not so in the C.C.C.N. as Chapter 73 thereof referred only to: tubes and pipes in general . According to Shri Gopinath, inclusion of drilling tubes and pipes in the CTA Heading is, apparently, by design and is a manifest deviation from the C.C.C.N. He argued, therefore, that apart from the fact that, in view of the statutory provisions of Customs Tariff Act, the Explanatory Note to C.C.C.N. would be only of persuasive value and this has been held to be so by the Tribunal in a number of cases; other wise also, for these goods, T.I. 73.17/19(2) of the CTA provides a specific Heading which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iples laid down in this authority apply very squarely to the present case. 7A. Shri Haksar, in a short rejoinder, again reiterated his reliance on Section Note 2(b) to Section XVI of the CTA and Chapter Note 84.23 of the Explanatory Notes to the C.C.C.N., as referred to above. 8. After hearing the learned representatives of both sides, we have given our careful throught to the matter. We find that the description of the goods is, admittedly, as: drill pipes . We do not have Bills of Entry filed before us so as to know as to whether any other description, or clarification, was added at the time of declaration of the goods or not, but from the invoice description, we take that the goods are drill pipes of A.P.I. specifications in give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l rigs so as to take them to T.I. 84.23 of the CTA with the help of Section Note 2(b) to Section XVI. Once that is not established, then provisions of Section Note 1(f) to Section XV would not come into play. In view of this clear scheme of the CTA and the material before us, we agree with the learned S.D.R. that Explanatory Note to C.C.C.N. cannot be of any avail to the appellants. 9. We are, therefore, satisfied that the classification, as determined by the Customs authorities at the time of clearance of the goods, was correct and no case for intereference has been made out. The three appeals, on the question of re-assessment for purpose of basic custom duty, are therefore dismissed. 10. So far as the question of quantom of C.V. duty, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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