9911796707
TMI Blog1995 (5) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... g 84.38(1) of Customs Tariff Act, 1975. The original assessment of the imported items had been done under Heading 84.63(2) on the ground that the imported parts were parts of plain shaft bearing and thus were transmission parts of machines and therefore, they were classifiable to customs duty under Heading 84.63(1) of the CTA, 1975. The importer had submitted that even though the beam bearing assembly as such is a transmission bearing assembly, this is not a general transmission bearing assembly but it is a specialised one, which is only used in the warping beam in their factory. It had been submitted that the imported parts were to be used in the transmission assembly, which is a part and parcel of the warping machine and therefore, import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of warping machine. It remains the transmission assembly, which is used for transmission of power to the different parts of the machine and hence they say that the original assessment was in order. It is stated that Note 2(b) of Section XVI cannot be applied. 3. We have heard, the Learned JDR, Shri S.K. Tyagi for the Appellants and Shri K.K. Anand, the Learned Advocate for the respondents. 4. The Learned JDR reiterated the submissions made by the Revenue in their appeal. The Learned Advocate submitted that the Revenue had accepted the item as identifiable part of warping machine and the classification of parts [has] to be done as per Notes 2(a) and 2(b) of Section XVI. Therefore, part of warping machine of a textile machinery has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he parts of the warping beam and the warping beam is a part and parcel of the textile machinery which is classified under Heading 84.37. The parts of all these machineries falling under 84.37 [are] to be classified under 84.38(1). Heading 84.38 reads as herein : 84.38. Auxiliary machinery for use with machines of Heading No. 84.37 (for example, dobbies jacquards, automatic stop motions shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of the present heading or with machines falling within Heading No. 84.36 or 84.37 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-lifters and hosiery needles) : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g No. 85.18/17) 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. In view of this Section Note 2(b) the classification has to be followed accordingly. There is mention of warping machines under sub-heading 84.38. The parts of these machines which are used solely or principally with these machines have to be classified under Heading 84.38, as they are more specific and having precedence over Heading 84.63. Further, we have noticed that this imported item is specifically manufactured for use according to the specifications in a warping machine only and not as a general purpose transmissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
