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TMI Blog1993 (6) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... as an integral part of grinding mill and thus being a spare part of the grinding mill, it should be reassessed under sub-heading 84.56 of the Customs Tariff Act, 1975. 3. It is the Revenue s case in this appeal that as per section notes of Chapter 84, it clearly specifies that other steel balls are to be classified under sub-heading 73.33/40 with exception to polished steel balls. In other words, it is contended that steel balls are to be classified under sub-heading 73.33/40 and the classification under this heading is also reinforced as per explanatory notes at page 1036 of CCCN, where it is stated that Balls for use in grinding and crushing mills are specifically included in Chapter Heading 73.40. 4. We have heard Shri B.K. Singh, ld. SDR for the Revenue and Shri Ravinder Narain, ld. Advocate for the respondent. Shri B.K. Singh, ld. SDR contended that Note 1(f) of Section XV excludes articles falling within Section XVI (machinery, mechanical appliances and electrical goods) from the purview of chapter falling under Section X V. Therefore, it is his contention that as per Note 4 of Chapter 84, the item in question would get excluded from Chapter 84, as the imported item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the Import Control Order No. 17/55, dated 7-12-1955 issued under Section 3 of the Import Export (Control) Act, 1947 on the ground that they had imported steel other than stainless steel and that the goods are not as per the description. This show cause notice had been adjudicated by the ld. Collector of Customs, Bombay vide Order No. 22-11-1983 by which he has accepted the plea of the importer and allowed the clearance under OGL. Therefore, it follows that the finding of the ld. Assistant Collector in the impugned order that the goods are stainless steel no longer survives and hence the basis of classification taken by ld. Assistant Collector do not survive any more. The ld. Collector has proceeded to classify the item under sub-heading 84.56 under a different footing although the importer had claimed classification under sub-heading 73.33/40(1) 73.33/40(2) of Customs Tariff Act, 1975. The importer has not filed cross appeal but has accepted the classification under sub-heading 84.56 of Customs Tariff Act, 1975 and are defending its classification under this heading. The ld. Collector s reasoning given are well founded and the same is reproduced herein below: I have gone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sembly that contributes to the effectiveness of a piece of equipment without changing its basic function . Part means an element of a sub-assembly or assembly, not normally useful by itself. It could be a component,, spare or accessory depending upon the nature of its use/requirement. Viewed in the light of the above definition, it is obvious that in this very particular case, the imported steel balls were meant to contribute to the effectiveness of the clinker grinding mill of the Cement Plant and these Balls were not normally useful by themselves. These Steel balls therefore, were very much an integral part of the grinding mill of the cement plant. In the Concise Oxford Dictionary accessory means, additional, subordinately contributing dispensable, adventitious or attachment, whereas according to the same dictionary, Part means each of several equal portions of a whole, component of a machine, etc. The appellants therefore, claimed the assessment of these accessories parts (Steel Balls) under Heading 84.56 of the CTA, 75 on the ground that these balls really perform the grinding job after being attached to the grinding mill. It is obvious from the description as given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CTA 75. I, therefore, set aside the order of the Assistant Collector and allow the appeal. In other words, the imported Steel Balls should be reassessed to Customs Duty under Heading 84.56 of the CTA, 75. The appeal is, therefore, allowed." There is no infirmity in the reasoning and it has to be upheld. 9. Further Section Note 1(f) of Section XV excludes articles falling within Section XVI (Machinery/mechanical appliances and electrical goods). Note (2) of Section XV refers to "Parts of general use". The finding given by ld. Collector confirms that the imported item is an integral part of the Ball mill of the Cement Plant and without the imported item, no crushing of the clinkers can take place and the item 'by themselves is not usable'. This portion of the finding of the ld. Collector has not been challenged and no grounds have been put forth by the Revenue. In that event of the matter, the Note (2)(b) of Section XVI would clearly apply in this case. The Note (2) is reproduced herein below : "Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles described in Heading No. 84.64 or parts of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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