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TMI Blog1987 (11) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... : I.J. Rao, Member (T)]. - Both the appeals were heard and are being decided together as they are based on common questions of facts and law. 2. The question decided by the impugned order was about the classification of Reflectors for Cinematographic Projectors imported by the appellants. The Customs classified the goods under Heading 85.18/27(4) as part of arc lamps. The appellants claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which were imported by the appellants. He further argued that according to Interpretative Rule 3 the more specific heading should be preferred to the general one and that the imported goods, mirrors, were more specifically covered by Heading 90.02 whereas the Department chose the more general heading and treated the imported goods as part of arc lamps. He relied on the opinion given by the Nomencl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king into consideration the margin of profit, the redemption fine of Rs. 14,000/- imposed is not on the higher side. 6. We have considered the arguments of both sides. Heading 90.02 covers, inter alia, mirrors mounted to be used as parts of instruments or apparatus. Since the goods imported are reflectors (mounted mirrors) their classification under Heading No. 90.02 read with Heading 90.09 will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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