9911796707
TMI Blog1993 (1) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Group 6(A), Bombay Customs House. The brief facts are that the respondents, herein, imported 133 pcs. Rear Covers on an invoice dated 17-3-1988. In the related Bill of Entry filed for the clearance of the goods. They were described as RX Copier parts - Rear Cover Part of SADH (Semi-Automatic Document Handler). Clearance was sought of the goods under sub-heading 9806.00 as parts of machines falling under Tariff Heading 84.79. They also claimed the exemption under Notification 69/87. The Assistant Collector, after considering a detailed letter in this behalf dated 5-5-1988 sent by the respondents, as to how they claimed the classification and the exemption, passed an order-in-assessment dated 25-5-1988. The Assistant Collector held that, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant Collector, Shri J.N. Nair, Ld. D.R. sub- mitted that there is no dispute regarding the classification of the goods under Heading 98.06 CTA 75. The dispute is regarding application of Notification 69/87. The department holds that rear cover imported is a part of SADH, which is an accessory of photo-copier machine. Such goods are specifically covered by Heading 90.09 CTA under which there is a sub-heading 9009.90 which covers parts and accessories of photo-copying apparatus. The Collector (Appeals) was in error in holding the goods to be classifiable under 84.79 in the face of a very specific heading for the goods imported under Heading 90.09 CTA. The Ld. D.R., further, urged that even going by the Explanatory Notes to the HSN under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machinery having individual function, which is not excluded from this chapter by the operation of any section or chapter note. On the other hand, the Ex- planatory Notes under that heading clearly indicate at para (B) that mechanical devices which cannot perform their function unless they are mounted on another machine or appliance, are included in the heading provided that this function is distinct from that which is performed by the machine or appliance whereon they are to be mounted or does not play an integral and inseparable part in the operation of such machine or appliance. Therefore, the goods imported will fall for classification under Heading 84.79 CTA and this clas- sification, according to the Ld. Counsel, will also find support ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 84.79 which covers machines and mechanical appliances having individual function not specified or included elsewhere in the chapter. They have supported the claim for assessment of the goods under this heading by referring to the HSN Ex-planatory Note under Heading 84.79 defining the term individual function as occurring in the heading. It is their case that since SADH is an accessory which cannot perform this function unless mounted on the photo-copying machine and since its function is independent of photo-copying, therefore, it is to be classified as appliance having individual function under Heading 84.79. They say this interpretation would also follow from Chapter Note 2(a) of Chapter 90. The department invokes the very same chapte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts and accessories of photo-copying apparatus are covered by this sub-heading. This classification is, further, supported by Chapter Note 2(a) ex-tracted above. In such a situation, the classification of the goods under Heading 84.79 will not arise because that heading is not so specific to the goods imported as Heading 90.09 with its sub-heading 9009.90. In the clarification issued in 1983 by the U.K. Customs regarding this machine, it has not been shown that it was with reference to a tariff based on HSN or whether while giving that clarification, the coverage of Heading 90.09 with its sub-headings as in the present CTA had been considered. Therefore, this clarification does not advance the case of the respondents. Heading 90.09 is not i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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