9911796707
TMI Blog1987 (7) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... rts in unassembled condition. The remaining two parts the vessel and piping - were procured by them locally. They stated that the value of these two parts procured locally was about 2% of the value of the total ladle equipment. Relying on the affidavit dated 6-6-1984 of, Dr. V.D. Sehgal, a Metallurgist, the appellants contended that the equipment imported by them, though incomplete to form a complete ladle, had collectively acquired the essential character of a vacuum degassing ladle as that expression was understood in the Metallurgical trade. The appellants prayed that the entire equipment as imported by them should be assessed under Heading 84.43 of the Customs Tariff Act, 1975 3. We find from the record that out of the equipment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting or rolling tea leaves; machines for mounting card clothing; nuclear reactors." 5. We have given the matter our careful consideration. According to the affidavit of Dr. V.D. Sehgal, a ladle "is essentially a refractory lined vessel to contain the molten metal". The appellants did not import the vessel. They imported only the lid or cover of the ladle. They may be right in arguing that the lid is the main thing, both from the point of view of the cost as well as the technology that has gone into it, yet when the vessel which is to contain the molten metal is absent, it cannot be said that the remaining equipment was nothing but a slightly incomplete vessel or ladle. In our view, the lid alone cannot be equated with 'the whole vess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... XVI of the Customs Tariff Act, 1975, Note 2(a) has precedence over Note 2(b) so far as classification of parts of machinery is concerned. Note 2(a) requires that when there is a specific heading available for the parts themselves, they should be assessed under that heading and not under the heading relating to their parent machine. This is a statutory scheme of the tariff and it, therefore, prevails notwithstanding the, fact that Vacuum Pumps were a specially designed and integral part of the ladle. Accordingly, we confirm the classification of Vacuum Pumps under Heading 84.11. 8. In the result, the appeal is allowed with consequential relief in respect of Vacuum Degassing Equipment only and is rejected in respect of the Vacuum Pump ..... X X X X Extracts X X X X X X X X Extracts X X X X
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