9911796707
TMI Blog1990 (11) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : Harish Chander, Member (J)]. - M/s. Vardhman Spinning & General Mills Ltd. has filed an appeal being aggrieved from the order passed by the Collector of Customs (Appeals), New Delhi. Shri M. Chandrasekheran, ld. Advocate has appeared on behalf of the appellants and pleaded that the appellant had imported spring and claimed it as part of machinery specially designed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal, he leaves it to the discretion of the Bench. 2. Shri M.K. Sohal, learned JDR who was appeared on behalf of the respondent pleaded that the matter of fully covered by earlier judgments of this Tribunal, and the learned Advocate has not been able to distinguish the same from the earlier judgments of the Tribunal, and stated that the earlier judgments should be followed and the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter of machinery also. Section XV, by specific mention, could be said to have not excluded parts of general use, as defined in Note 2, in case they were saved by Section Note 1 thereof, but for the exclusion clauses in related Chapter, that being Section Note 1(g) to Section in this case, though they would ordinarily fall under Section XV but for this exclusion. This intention as has been point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 1989 (41) E.L.T. 576 (Tri.). Para Numbers 4, 5 and 6 from the said judgment are reproduced below: Para No. 4 "Shri J. Gopinath, Ld. SDR, submitted that even if the imported goods are identifiable as exclusive parts of the Flour Mills, they are springs and Sec. Note 1(g) to Sec. XVI read with Note 2 to Sec. XV renders the springs liable to be classification under Heading 73.33/40-CTA as parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs and, therefore, were correctly classified under Heading 73.33/40." 4. In view of the above discussion, we do not find any reason to differ from the earlier decisions of the Tribunal. Therefore, we follow the same and hold that the springs imported by the appellant are to be classified under Heading 73.33/40. We uphold the order passed by the Collector of Customs (Appeals) New Delhi. According ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
