9911796707
TMI Blog1994 (12) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... in one of its paper manufacturing Units, was not indigenously made, the same was imported from United Kingdom by the appellant for such use. The Granite Press Roll, so imported, is goods or article which could be described thus : Roll of 138" length and 22" diameter with raised spigots, fitted by mild steel shafts which are secured in position by means of mild steel end-plates hand-fitted to the spigets with mild steel nuts, the 3/8" cavity between the steel shaft and the granite shell, having been filled with concrete and the granite shell being of 7.18/8" thickness and the mild steel shaft 7" thickness. Thus, it is a part of machine made of parts of articles like Granite, Steel and concrete. 4. Whatever be the description of the goods or article, the Granite Press Roll, it is found by the CEGAT to be "a component part of paper finishing machinery" its function being to give final finish or polish to paper. 5. However, by its order under appeal, the CEGAT has classified the said article, `Granite Press Roll' under Import Tariff Item No. 68.10/16(1) as against its classification made by the Collector (Appeals) under Import Tariff Item No. 84.31. 6. Was the said c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84 and 85 (other than Heading Nos. 84.65 and 85.28) are in all cases to be classified in their respective Headings: (b)other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines falling within the same Heading (including a machine falling within Heading No. 84.59 or electrical goods and apparatus falling within Heading No. 85.18/27 are to be classified with the machines of that kind. However, goods which are equally suitable for use principally with the goods of Heading Nos. 85.13 and 85.15 are to be classified in Heading No. 85.13 all other parts are to be classified in Heading No. 84.65 or (c) 85.28." "CHAPTER 84" BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF NOTES This Chapter does not cover : millstones, grindstones and other articles falling within (a) Chapter 68; ....................... ! ! ! ! ....................... ......................... ! ! ! ! 5. Heading No. Sub-heading No. and descripton of article Rate of duty (a) Standard (b) Preferential areas CentralExcise Tariff Item 81.01/02 ..................... ! &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nery, has been shown to exist in the Tariff. The course at (2) above is, therefore, not available. The respondents argue that the course at (1) is also not available because the goods are not made of stone alone but are a composite product of stone and steel. We find that the Rules for the interpretation of the Customs Tariff Schedule, which are statutory, do not permit exclusion of the course at (1) above merely on that ground. We reproduce below the relevant Rules :- "2(a)................... (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles contained in rule 3. 3. When for any reason, goods are, prima facie, classifiable under two or more Headings, classification shall be effected as follows : (a) The Heading which provides the most specific descriptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id not permit exclusion of course at (1) above, that is, rule (1) referred to in para 4 of the order because that rule (1), to wit, "parts made of certain materials like mineral products, glass, ceramics, plastics etc. and parts of the general use made of these metals", required classification under the respective material composition heading. It is this assumed situation which has made it (CEGAT) reproduce the rules 2(b) and 3(a), (b) and (c) requiring classification of materials or substances or parts of materials like mineral products, glass, plastics etc. and parts of general use made of base metals and apply the same to the classification as machine part - `Granite Press Roll' under consideration, as could be seen from the said discussion itself. Once again, as becomes obvious from its aforesaid discussion at para 5, it is its (CEGAT) assumption that rule (1) in para 4 relating to materials and substances, given by it is applicable to machine part (part of machinery) in Section XVI, which has made it proceed to hold that `Granite Press Roll' falls in Chapter 68 by reason of Note 1(a) to Chapter 84. 10. As rightly pointed out on behalf of the appellant here (respondent be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achine of that kind mentioned in Chapter 84. Therefore, what has now to be examined is, when Heading No. 84.31 describes the goods (article) classified thereunder as "machinery for making or finishing cellulosic pulp, paper or paper-board" whether the goods or article "Granite Press Roll", which is held by CEGAT itself, to be a part or component of paper making machinery, does warrant its classification thereunder. In our view, when Note 2 to Section XVI requires classification of parts of machines to be made according to rules given thereunder and when rule (a) thereunder requires goods (part of machine) of a kind described in any of the Headings of Chapters 84 and 85 (other than Nos. 84.65 and 85.28) under respective Headings, every machinery for making or finishing cellulosic pulp, paper or paper-board, requires to be classified under Heading 84.31. Then coming to `Granite Press Roll' the imported article under consideration, being a part of machine of goods `Machinery for making or finishing cellulosic pulp, paper or paper-board' which is suitable for use solely or principally as machinery for finishing paper, it requires to be classified with the machine described in the Headi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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