1994 (3) TMI 179

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..... n-assessment dated 17-1-1992 classifying the goods under sub-heading 6815.10 CTA as non-electical articles of graphite and on the reasoning that in terms of Chapter Note 1(a) to Chapter 84 CTA such articles falling under Chapter 68 were excluded from Chapter 84. The appellants claimed that the goods imported being of artificial graphite will not fall under Heading 68.15 which covers only natural graphite was rejected. The appeal against the Asstt. Collector s order was also rejected by the Collector of Customs (Appeals), Bombay in the impugned Order dated 7-4-1992. 2. Shri R. Subramaniam, learned Consultant appearing for the appellants argued that Heading 68.15 CTA covers articles of mineral substances whereas the goods herein are of arti .....

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..... f on CCCN will not be rele- vant as has rightly been stressed in the impugned Order of Collector (Appeals). 4. The submissions made by both the sides have been carefully considered. The admitted fact is that the spare parts imported are made of artificial graphite. If the question whether these would fall under sub-heading 6815.10 CTA is answered in the affirmative then, they are ipso facto excluded from classification under sub-heading 8416.90 CTA as parts of furnace burners because of Chapter Note 1(a) to Chapter 84 CTA which says that the Chapter excludes mill stones, grind stones and other articles of Chapter 68. Heading 68.15 with the relevant sub-heading reads as follows : 68.15 Articles of stone or of other mineral substances .....

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..... s of mineral substances since they have been made out of artificially produced substance and that therefore they would be appropriately classifiable under Heading 84.17(1) CTA. It may also be observed that when description in the tariff heading is clear when read with general Explanatory Notes to the Tariff, there is no need to resort to HSN Explanatory Notes for determining the coverage of the Tariff Heading. Further as per HSN Explanatory Notes under Heading 68.15, It has been stated that the heading covers articles of Stone or of other mineral substances not covered by earlier headings of Chapter 68 and not included elsewhere in the Nomenclature. Here, it is to be noted that the goods imported are parts of furnace burners which are speci .....

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