9911796707
TMI Blog1996 (9) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is directed against the Order-in-Appeal dated 11-12-1987 of Collector of Customs (Appeals). 2. The appellants, in 1985, imported from Denfoss, West Germany, the components of compressors for Refrigerators. The Customs Department classified these components as under : (a) Compressor housing, top cover with suction connector, unit with [Rotor]; compressor pump 84. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sification should be against 84.11(1) as in case of compressors. In regard to special rubber gromets he says that these are parts of refrigerator equipment not otherwise specified and therefore, they should rightly find their classification under Tariff Heading 84.11 (1). He, however, [concedes] that they have no evidence in regard to the nature of the product i.e. hardened [unhardened]. He agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Chapter 84 and therefore, are rightly classifiable under Chapter 68.01/16. In regard to special rubber gromets they have admitted that no evidence is available as to the nature of the goods and the classification as arrived at by the Customs under Heading 85.12 has to be upheld. 5. We have heard both sides. For the sake of clarify, we extract below the Tariff Item 84.11 as it existed [at] th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also an equipment and unless it functions as a refrigerating equipment it would not serve the purpose of refrigerator. The distinction made in Tariff Item 84.15 does not support the case of the appellants. It only indicates that there could be a refrigerating equipment like cold storage etc. 6. Chapter Note 1(a) specifically indicates that Chapter 84 does not cover millstones, grindstones and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
