9911796707
TMI Blog1995 (9) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) Spark plug bodies mentioned in explanatory notes under Heading 8547.00 are not the same as insulator imported in this case. (iv) Electrical rating of spark plug is 30-50 Kilo volt and are covered by exemption Notification 153/92 if classified under Heading 8546.00 3. The Learned Assistant Collector after examining their case has held that Heading 8546.00 covers those insulator which are used solely for fixing, supporting or guiding of electrical current conductors. Thus, those electrical insulators which aid in transmission of electrical current conductor by fixing, supporting or guiding only are included in this Heading e.g. Chain suspension insulators, Rigid insulator etc. Whereas Heading 8547.00 covers those insulating fittings which are used for electrical machines appliances or equipment. He has also held that in the present case insulators are used for assembling of spark plugs, used for ignition in internal combustion (I.C.) Engines. The Learned Collector has referred to the para 8 of importer s letter dated 23rd June, 1993 which mentions the functions of these insulators as other than fixing, supporting or guiding of electrical current. Therefore, he has held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Automobile Truck Driver s Manual by Mir publishers, Moscow. (iv) The extract from page 7.4 from the book Fundamentals of Internal Combustion Engines by Paul W. Gill. James H. Smith, J. Ziurys. (v) The extract from page 173 from Automotive Technology by H.M. Sethi published by Tata McGraw-Hill publishing company Limited. (vi) The extract from page 2168 2169 from the Illustrated Science and Invention Encyclopedia, Volume 16 by H.S. Stuttman Inc. publishers. (vii) The extract from page 510 from High speed Combustion Engines by P.M. Heldt published by Oxford IBH publishing Co. Pvt. Ltd. (viii) The extract from page 442-443 from Internal Combustion Engine Fundamentals by John B. Heywood published by McGraw-Hill Book Company. (ix) The extract from page 181 to 183 from Automotive Electrical Equipment, Construction, Operation and Maintenance by William H. Crouse published by McGraw-Hill Book Company. (x) The extract from Introductory Automechanics by Normal E. Gibbs., and Led A. Meyer. 7. It had been pleaded before the Collector that the fittings which are to be classified under Chapter Heading 8547.00 are contemplated to be those fittings which have a presence of minor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 93 as amended from time to time which is applicable to insulators designed for use in the electric circuit of 400 volts and above would not be admissible even if the goods assuming without admitting are held to be classifiable under [Chapter Heading] 8546. Generally, the insulators having electric circuit of 400 volts and above are heavy duty such as Railway Electrical Institutions, Transmission Lines etc. which is not so in the instant case. 10. We have heard Shri V. Lakshmi Kumaran, the Learned Advocate for the appellants and Shri A.K. Singhal, the Learned DR for the Revenue. 11. The Learned Advocate submitted that the literature described the item as insulator, which the Collector in para 13 of his order had accepted it, but, however, had gone by the finding of the Assistant Collector, who upheld the classification under Chapter Heading 8547 wholly on the basis of HSN Explanatory Notes. He submitted that in the trade parlance the item is not known as insulating fitting but has been understood only as an insulator. He submitted that when Chapter Heading 8546 is applicable then, the question of going to the next heading does not arise. He submitted that the metal portion and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion is a insulating fitting. Therefore, the classification adopted by the lower authorities is correct. He also submitted that Chapter Heading 8511 is not applicable. In view of Section Note 2 of Section XVI which clearly states that parts of machines (not being parts of articles of Headings 84.84, 85.44, 85.45, 85.46, or 85.47) are to be classified according to the Rules laid down therein. Therefore, he submitted that Note 2 had clearly stipulated that parts of articles of Heading No. 85.46 or 85.47 was not to be included in parts of machines which are required to be classified in terms of Note 2 of Section XVI. Therefore, he submitted that Chapter Heading 8547 includes parts of equipments and HSN Explanatory Notes had referred to spark plug bodies to be classified under Chapter Heading 8547. He explained that the equipment is something which is a specific function and in this particular case spark plug has a specific function and, therefore, the authorities had rightly classified the item under Heading 8547. He submitted that Rule 3(c) of Interpretative Rules applies to the present case, as Rule 3 deals about classification of a product which falls under two or more headings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn in trade and commercial parlance as insulator and, therefore, had pressed for its classification under Chapter Heading 8546. The Learned Assistant Collector had rejected it on the ground that Heading 8546 covers those insulators which are used solely for fixing, supporting or guiding of electrical current conductors, and further has held after reading the Tariff Heading that those electric insulators which aid in transmission of electrical current conductor by fixing, supporting or guiding only are included in this heading e.g. Chain suspension insulators, Rigid insulator etc. It had been argued before us that Heading 8547 covers insulating fittings for electrical machines, appliances or equipments being fittings solely of insulating material and, therefore, the description itself excludes the item in question and as the item is a electrical insulator , which is not in doubt, hence it is required to be classified under Chapter sub-heading 8546.20, as it is made of ceramics. We are not impressed with this argument for the reasons that Heading 8546 applies to insulators used for fixing, supporting or guiding of electric current conductors and as the HSN Explanatory Notes further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lass, ceramics, steatite, hardened rubber, plastics, resin impregnated paper or paperboard, asbestos-cement or mica). These fittings may be in various forms. This group includes, inter alia, covers, bases, and other parts of switches, circuits breakers, etc.; bases and supports for fuses; rings and other parts for lamp-holders; formers for resistors or coils; connection strips and dominoes not fitted with their terminals; cores for bobbins and windings of various kinds; sparking plug bodies. The heading does not cover fittings which, even though made wholly of insulating material (for made wholly of insulating material apart from any minor components of metal incorporated during moulding solely for the purpose of assembly), have not been specially constructed for insulting purpose, such as containers, covers and separator plates for accumulators (Heading 85.07). (B) ELECTRICAL CONDUIT TUBING AND JOINTS THEREFORE, OF BASE METAL LINED WITH INSULATING MATERIAL This group covers the metal tubing used in permanent electrical installations (e.g., house wiring) as insulation and protection for the wires, provided it has an interior lining of insulating material. Uninsulated metal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 65% 85.11 8511.90 - Parts 65% 85.11" 17. The heading of the Heading 85.11 clearly reads as `Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines and it gives the example of `sparking plug . It follows from this reading of the heading that `sparking plug has been considered as an `Electrical equipment . Therefore, no further argument is required to be considered to come to the conclusion about `sparking-plug being an `Electrical equipment . If this be so, can its `parts be not placed in its sub-heading 8511.90. The answer is in the negative, in view of Notes 2 5 of Section XVI of the Customs Tariff, which deals about the classification of the Parts. 18. Notes 2 5 of Section XVI of the Customs Tariff is reproduced herein below :- 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of Headings 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules :- (a) Parts which are goods included in any of the headings of Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory Note also states that it is used for igniting the explosive mixture in the cylinder. The said Explanatory Note appearing at page 1348 is reproduced herein below :- (A) Sparking Plugs These consist of a Central insulated electrode and a point (or points) attached to the casing. The casing is partly threaded at its base for screwing it into the cylinder-head, and there is a terminal at the top of the Central electrode for connection to the source of current. When a high voltage is applied to the Central electrode a spark jumps between that electrode and the point or points and is used for igniting the explosive mixture in the cylinder." 21. The definition of the spark plug quoted by the appellants in the appeal memo, also supports the issue that the insulator imported is used for protection from grounding of electricity. The Heading 85.47, exclusively covers Insulating fitting for electrical machines, appliances or equipments, being fittings wholly of insulating materials . The Heading 85.47 is reproduced herein below :- 85.47 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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