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TMI Blog1991 (6) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... e tool parts falling under Heading 8207.90. The Assistant Collector passed an order in which he held that the goods were classifiable under Heading 98.06 of the Customs Tariff which covers parts of machinery, equipments, appliances, instruments and articles of Chapters 84, 85, 86, 89 and 90. The arguments that by virtue of Section Note 1(k) of Section XVI of the Customs Tariff the imported tools falling under Chapter 82 were excluded from the purview of Chapter 84 and the goods being interchangeable tools were specifically covered by Heading 8207 of the Customs Tariff were rejected by the Assistant Collector on the grounds that in terms of Note 1 of Chapter 98 of the Tariff, the Chapter is to be taken to apply to all goods which satisfy the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use of drilling tool, depending upon the job to be performed. Relying upon the Tribunal s decision in the case of Collector of Customs v. Jolly Exports (P) Limited - 1990 (45) E.L.T. 612 Shri Arora contended that the imported drilling tools being essential for the working of Drilling Machines have to be treated as parts of such machines. 4. On behalf of the respondents the learned Advocate Dr. Nitin Kantawala contended that Heading 9806 of the Customs Tariff essentially coveres parts of machinery, equipments, appliances, instruments and articles of Chapters 84, 85, 86, 89 and 90. He argued that imported drills being interchangeable tools which are specifically covered by Chapter 82 they would not be classifiable under Heading 9806 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Schedule. Heading Sub-heading Description of Article 98.06 9806.00 Parts of machinery, equipments, appliances, instruments and articles of Chapters 84, 85, 86, 89 and 90. According to the appellants the imported twist drills being parts of machine tools falling under Chapter 84 would be classifiable under Heading 98.06 in preference to any other specific Heading under which they may be classifiable since in terms of Rule 1 of the General Rules for the Interpretation of the Customs Tariff, classification of goods under the Schedule has to be determined in accordance with the terms of the headings and any relative Section or Chapter Notes. 6. On the other hand the respondents have conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough specifically covered by Heading 8207, would be classifiable under Heading 98.06 if they can be deemed as parts of any of the machinery, equipments, appliances, instruments and articles of Chapters 84, 86, 89 and 90. 8. In view of the foregoing, the only point to be determined in this case is whether the imported Tungsten Carbide Twist Drills constitute parts of Drilling Machines or Machine Tools falling under Heading 84.59 of the Customs Tariff. In this regard we find that according to the McGraw Hill Dictionary of Scientific and Technical Terms, a drilling machine is: A device usually motor-driven, fitted with an end cutting tool that is rotated with sufficient power either to create a hole or to enlarge an existing hole in a sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lls (Spiral or Twist drills, Centre bits etc.), brace bits etc. 12. From the above discussions it follows that in common parlance drills or drill bits are known as tools and not as parts of drilling machines. Hence, we are of the view that in accordance with the accepted principles of classification laid down by the Hon ble Supreme Court in Indo-lnteniational Industries v. Commissioner of Sales Tax, U.P. - 1981 (8) E.L.T. 325 (S.C.) = 1981 (3) S.C.R 294 and Dunlop India Ltd. v. U.O.I. -1983 (13) E.L.T. 1566 (S.C.) - that goods should be classified according to their popular meaning or as they are understood in their commercial sense and not as per their scientific or technical meaning, the disputed Tungsten Carbide drills would be clas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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