1990 (6) TMI 143

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y. Subsequently the appellants preferred a claim for refund of customs duty paid by them on the following grounds that - (1) The spare parts for Goss headliner machine have been assessed to duty classifying them under Heading 84.62(2) CTA. According to Section XVI note 2 (b) these are parts of machine falling under Heading 84.35 CTA. (2) The casting machine is a stereo casting machine and is correctly classifiable under Heading 84.35 as it is a machinery for use ancillary to printing and not under Heading 84.34 CTA. (3) Mat dryer is classifiable under Heading 84.35 instead of 84.17(1) CTA, as specially made for drying stereo flongs. (4) Mat Trimmer has been assessed under Heading 84.33 CTA instead of 84.35 CTA. (5) Bundle Tier ass .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that both the authorities below rejected the said claim of the appellants as the appellants failed to substantiate their claim by producing packing list and proof of value of the spares and also it was not shown whether these parts were spares of Goss Headliner or whether they were spares of other machines included in the consignment imported. 8. We have considered the submissions. From the adjudication order we find that from the examination report appearing on the reverse of the bill of entry that the package No. 86 contained sleeves, Wormgers, Stereo flangls ball bearings, hydro check, shaft, axles and other spares, but the appellants did not produce the packing list of the spares nor they produced proof of value of the spares. Accordi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Heading 84.35 CTA since Casting Machine is specially designed to suit the main printing machine namely Goss Headliner Press imported and therefore Casting Machine is a machine for uses ancillary to printing as well. 10. In reply Shri M.S. Arora, learned JDR while supporting the impugned orders maintained that it was correctly classified under Heading 84.34 CTA. 11. We have considered the submissions. Heading 84.34 covers machinery apparatus and accessories for type founding or type setting and machinery for preparing or working printing block s, plates or cylinders. Therefore, we agree with the authorities below that the Casting Machine is very much under Heading 84.34. Needless to state that Heading 84.35 is a residue heading and appli .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X