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TMI Blog1995 (3) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... nd also the pleas urged during personal hearing. It is not denied what has been imported is in the form of strips; that these have been cut to size and bevelled for use in their feather valves. It is not the case of the appellants that the strips are to be used altogether in the said form. These are obviously for replacement as and when required when a particular strip is found defective. The literature produced as shown that even strips cut from length of steel strips can be used in emergency. There is nothing in the characteristic of the imported goods to show that these have lost the characteristics as strips which are covered under Heading 73.33. The order of the lower authority is therefore maintainable in law. The appeal is rejected. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use as spares in their Compressors; that the classification under Chapter 73 of the imported goods was incorrect; that the goods imported by them were not articles of general nature of base metals, but were goods specifically produced to a high degree of precision through a series of manufacturing processes for definite use in particular machinery in the instant case for Compressors and manufactured to the tolerance of dimensions specified and stipulated by the manufacturer, that the goods were not inter-changeable; that the goods were called strips to distinguish them from other Valve Sheets which are known as Plates; that the goods are manufactured from base raw-material to achieve high degree of tolerance; that these goods are sold at h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not specifically described under the Customs Tariff Heading 84.11(1). Therefore, Heading 84.11(1) can be termed only as a general heading for the imported goods; that the principle has now been well settled that as against the general heading more specific heading should be preferred for purpose of classification; that the Tariff Heading 73.33/40 for the imported goods was specific [while] Tariff Heading 84.11(1) was general; that the lower authorities rightly classified the goods under Chapter Heading 73.33/40 and prayed that the appeal may be rejected. 5. Heard the submissions of both sides and considered them. For the purpose of proper appreciation of the description in Tariff, the two Tariff Headings are reproduced below : - 84. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the strips should be well rounded on the ends similar to the rounding of the edges of the strips. The ends should be filed making sure that they do not contain any sharp corners. If this precaution is not taken, strip breakage may occur. We find that the goods are articles of general use. 7. In view of the above clarifications, given in the catalogue submitted by the appellants, we find that the goods may be of specific dimensions made by complicated process achieving high degree of precision, however the fact remains that they are articles of base metals and are called as strips, in the trade parlance. It is also seen that the imported goods did not lose their identity as Strips/articles of base metals even after undergoing through th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 9. Moreover, at Page 983 of the Explanatory Notes of CCCN on parts of articles it has been clarified that, in general identifiable parts of articles are classified as such parts in their appropriate heading in the Nomenclature. However, parts of general use as defined in Note 2 imported separately are not considered as parts of articles but are classified in the headings in this Section appropriate to them. This would apply for example in the case of Bolts specialised for central heating boilers or springs specialised for motor cars. The Bolts would be classified in Heading 73.32 (as bolts) and not in Heading 73.37 as parts of Central heating boilers. The springs would be classified in Heading 87.06 as parts of motor vehicles. We als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which it constitutes a part." On a perusal of this decision we find that here the issue for determination was whether the imported goods were parts or raw-material for the purpose of availing concessional rate of duty under Notification No. 155/86, we find that the facts in the instant case are different from the facts of the case cited and relied upon by the appellants. In the case before us we find that the goods are called strips and are articles of general use and imported separately and hence are to be dealt with according to provisions of the Customs Tariff Act, 1975. 11. On the second case relied upon by the appellant we find that the Apex Court ruled that the Rule requires the authorities to classify the goods in the heading wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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