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TMI Blog1992 (3) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... 16.80. The brief findings of the Collector (Appeals) reads as follows - The goods imported are admittedly specific parts of refrigerators. Before the Heading 98.06 was created they were classified under Heading 8516.80 but w.e.f. 1-3-1987, a new Heading 98.06 was created in the First Schedule to CTA, 1975 to cover all parts of goods falling under Chapters 84, 85, 86,89 and 90 and as per Chapter Note 1 to Chapter 98, such parts would be classified under Chapter 98 even if they are covered by a more specific heading elsewhere in the Schedule. It does not apply only to goods specified in Note 7 to Chapter 98 and to Notification No. 132/87-Cus. issued thereunder. The goods falling under Heading 85.16 are not excluded from Heading 98.06 hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the following rulings - Board of Revenue v. Rai Saheb [AIR 1965 S.C. 1092] Dunkan Agro Industries v. Union of India [1989 (39) E.L.T. 211] Commissioner of Income-tax v. Naga Hills Tea Co. Ltd. [1973 (89) ITR 236 S.C.] C.A. Abraham v. I.T.O. [1961 (41) E.L.T. 425] 3. Smt. Sundaram, learned DR stated that there is no conflict from Section notes and chapter note. She contended that applying Rule 3(a) of the Interpretation of Statutes, the item specifically falls under Heading 98.06 as part for equipment. She contended that the rulings are not applicable to the facts of the present case. 4. We have carefully considered the submissions made by both the sides. There is no dispute of the importer using the item as part of refriger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Heading 8418.69 as it specifically refers to parts of Refrigerators. 6. Shri Grover had argued that note 2 of Section XVI should prevail over note 1 of Chapter 98. Shri Grover had argued to the contrary while arguing in Voltas Ltd. v. Collector of Customs [1991 (56) E.L.T. 569] and the Bench had accepted the said contention. The finding of the Bench in paras 4 and 5 are reproduced below - But the learned DR s contention is that Chapter 98 is unique to the Indian Customs Tariff Schedule covering as it does omnibus entries for project imports, laboratory chemicals, passengers and crews baggage etc. Chapter Note 1 must therefore, be read in context. So read, the subject solid tyres would fall under 40.12 being specified therein. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration." We do not find the rulings relied by Shri Grover to reconsider the ratio of Voltas Ltd. case is of any help as the ratio of the rulings relied do not help in classification of the goods based on headings, Section and Chapter Notes. We do not find any reason to differ from the ratio of Voltas Ltd. case referred supra. There is no merit in the various contentions of the appellants. Applying the ratio of Voltas case, the appeal deserves to be dismissed and we order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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