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TMI Blog1991 (11) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... nts imported 4 cases of HCL (Hydrochloric Acid) Synthesis unit of combustion chambers. The importers sought amendment of the goods under the Heading 84.17(1) of the Customs Tariff Act, 1975. The Asstt. Collector classified the goods imported under the CTA Heading No. 68.01/16(1) rejecting the importers' claim for classification under Heading No. 84.13/84.17/84.59 on the ground that articles made of graphite could not be assessed under Chapter 84 of CTA, 1975. In appeal, Collector (Appeals) allowed the appeal observing that the imported goods are parts of combustion chamber and therefore, they should have been under appropriate heading under which the combustion chamber itself is classifiable to Customs duty, and accordingly he ordered to cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 71 and at that time the duty as applicable on capital goods was also paid. The above furnace got exploded on 1st March, 1981 and for that the respondents made a capital goods application to the Collector of Customs and Central Excise, Delhi and on recommendation of DGTD the capital goods license was granted for import of above machinery. He said that the equipment under question is a regular machinery which is necessary to produce a particular product viz. hydrochloric acid. He drew our attention to the Drawing of the equipment which is already on record explaining that there are three positions in this chamber which makes it a complete chamber by itself burners are fitted inside the chamber to burn the hydrogen with chloride to create hydr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Authorities at Bombay may kindly be advised accordingly under intimation to this office At CH + The earliest" 5. We have carefully considered the submissions made by both the sides and perused the records. The Asstt. Collector has rejected the claim of the party that imported goods viz. shells for combustion chamber for classification under Heading 84.13 on the ground they are parts and are made of graphite since Chapter Note 1(a) to Chapter 84 excludes all articles made of graphite. The Collector (Appeals) while allowing the appeal has not given a finding whether it is a graphite machinery or not but proceeded as if it was a part and holding that parts also should have been classified under which the combustion chamber itself is classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey constitute a complete unit. Next question arises whether this item is complete unit or equipment as such is classifiable under Heading 84.17(1) as contended by the party or under 68.01/16D of the CTA according to the Department. 6. The relevant entries 68.01/16 and 84.17 are reproduced for the sake of convenience. Heading No. Sub-heading No. and description of article. Standard Rate of duty. Central Excise Tariff Item. 68.01/16 Articles of natural or artificial stone, of agglomerated natural or artificial abrasives of plastering material, of cement of concrete, of asbestos of asbestos-cement or cellulose fibre cement or of mica; articles of vegetable materials agglomerated with mineral binders; mineral wools; expanded mineral mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Heading 84.17 and since we are holding that the imported item is a machinery item, we feel this is correctly classifiable under Heading 84.17. 8. We are unable to agree with the contention that the word article in Chapter Note 1(a) would cover machinery and machinery parts thereof and since they are made of graphite, they should be classified under Heading 68.01/16(1). 9. We concur with the arguments advanced by the respondent's counsel that classification No. 84(17) though is a general nomenclature but this is the most suitable classification under which the unit in question can easily be assessed for duty because this is a machinery item, a complete unit by itself specially designed and for the specific function of burning the hydroge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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