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TMI Blog1986 (7) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... crushers which inter alia crush soda ash into fine powder. The importation was spare parts. The Custom House classified the goods under Item 84.59 CTA. The appellants claimed re-classification of the goods under Item 84.56. 3. The Assistant Collector rejected the claim. The Appellate Collector upheld the Asstt. Collector s order holding that in Tariff Item 84.56, the emphasis is on machinery used in extractive industries, machinery for the treatment of minerals. He came to the conclusion on the basis of CCCN Explanatory Notes that the classification under 84.59(1) was proper. Hence, the Revision Application now being considered as an appeal. 4. On behalf of the appellants, it was argued by the learned Counsel that CTA does not speak of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reproduce Items 84.56, 84.59 and Chapter Note 5 which are as follows : Chapter Note 5 : A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose. Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine whose principal purpose is not described in any Heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in Heading No. 84.59. Heading 84.59 is also to be taken to cover machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials." He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Though the BTN mentions extractive industries in respect of Heading 84.56 we agree that there is no such qualification in the CTA item. Keeping in view all the factors we feel that this would be the more appropriate classification being more specific than Heading 84.59. We, therefore, allow the appeal and direct consequential refund be granted to the appellants. 8. Agreeing with these observations, we accept the argument of learned Counsel for the appellants that the Appellate Collector s reference to CCCN was not warranted, when C.T.A. did not contain parallel provision. Acting strictly by what is mentioned in the C.T.A., in Items 84.56 84.59, it appears to us that in as much the imported machinery in question was intended for cru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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