9911796707
TMI Blog1987 (10) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Schedule. The appellants claimed refund of duty (levied in excess) on the basis that the goods, being textile articles cut to shape and size suitable for use in machinery, were correctly classifiable under Heading No. 59.16/17. The Assistant Collector of Customs found that the goods were non-engine parts of motor vehicle. Motor vehicles fell within Section XVII of the Schedule, whereas machinery fell under Section XVI. The Assistant Collector, therefore, ruled out classification of the steering felts under Heading 59.16/17 which covered only textile articles meant for machinery. He held that they fell under Heading 59.01/15 but since the rates of duty under this heading and 87.04/06(1) were the same, no refund was due. On this basis, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were not considered as machines in the Scheme of the Customs Tariff. On this reasoning, he rejected the application. 6. We have heard Shri N.C. Sogani, Consultant, for the appellants and Shri K.C. Sachar, D.R. for the department and have perused the records. 7. There is no dispute about the position that the subject goods are recognizable parts of steering assemblies of motor vehicles. They are described in the invoices as steering felts or diamond packings. As pointed out by the Collector in his order, and as also urged by Shri Sogani before us, note 5 to Section XVI ("For the purpose of these Notes, "machine" means any machine, apparatus or appliance of a kind falling within Section XVI") is of limited application, viz. to that sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. described in the specified headings of the Chapter. Headine 90.16, one of the specified Headings, covers inter alia drafting machines, measuring or checking machines; Heading 90.22 covers machines for testing certain properties of industrial materials. All this goes to show that, in the scheme of the Schedule, "machines" are not limited to those machines as fall within Chapters 84 and 85 comprising Section XVI. 9. In the above background, it is incorrect to say that the term "machine" occurring in Heading 59.16/17 of the schedule is restricted to machines falling within Chapters 84 and 85. 10. The subject goods are admittedly recognizable parts of steering assemblies of motor vehicles. If, therefore, motor vehicles are machines, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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