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TMI Blog1996 (12) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... livery Valve Spring and Valve Spring were assessed to duty under C.T.H. 7320.90. Electromagnetic clutch was assessed to duty under C.T.H. 8505.20. The appellants filed refund claim with the Assistant Collector claiming reassessment of these goods under Chapter Heading 8414.90 read with Notification No. 111/86-Cus., dated 17-2-1986 and No. 190/86, dated 1-3-1986. The claim was rejected by the Assistant Collector on the ground that the impugned goods are not classifiable under Heading 8414.90 but under respective Tariff Headings. Collector (Appeals) upheld this order. Hence this Appeal. 3. Arguing for the Appellants ld. Counsel submitted that the Spring plates are specially designed components/parts of compressors. They are not similar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification only under Heading 7320.90. He also cited in this connection the Tribunal's order in case of Vardhman Spinning & General Mills v. C. C. - 1991 (53) E.L.T. 79 (Tribunal) which followed earlier decision in case of Gorden Woodroff & Co. v. C. C. - 1987 (27) E.L.T. 99 (Tribunal). 5. We have heard both sides. The Appellants have placed considerable reliance on the claim that the impugned goods are specifically designed as specific parts of compressors. It was urged before us that once it is accepted that these are specific parts they cannot be considered as "parts of general use". Each spring plate has specific number and is used only with the particular compressors. 5.2 In case of Gorden Woodroff & Co. v. C. C. (supra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd excluded from the respective headings, and we have to revert to Chapter 73. By virtue of Note 2. We, therefore, do not find any ground having been made out to accept the arguments of Shri Kunnikrishnan, and find no infirmity in the order passed by the authorities bewloe, in regard to this item. No interference is called for, and the appeals are dismissed accordingly." 5.3 Again in case of Krishan Flour Mills v. C. C. - 1989 (41) E.L.T. 576 (Tribunal) Iron Spring rollers were claimed to be identifiable parts of flour mills. Tribunal held that even though the imported goods were identifiable parts of flour mills these being springs are correctly classifiable under Heading 7333.40 of Customs Tariff Act, 1975. In case of Vardhman Spinn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assified in the headings of this Section appropriate to them. This would apply, for example, in the case of bolts specialised for central heating radiators or springs specialised for Motor cars. The bolts would be classified in Heading 73.18 (as bolts) and not in Heading 73.22 (as parts of central heating radiators). The springs would be classified in Heading 73.20 (as springs) and not in Heading 87.09 (as parts of motor vehicles)." 7. This would make it clear that springs even though specialised to function as part of another article would still to be classified under Heading 73.20 and not under the heading appropriate to the final article of which this forms part. 8. It was strongly urged before us that Section Note 2(g) of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Court negatived the contention that the parts referred in Para 2 of Column (2) of the Table appended to notification must be all parts of the engines or engine in question and not few parts thereof. Further the Hon'ble Court held that a mention of Internal Combustion Piston Engine under Heading No. 84.06 not only contemplates the engine or engines, but also the parts thereof. So, although the parts are not mentioned under Heading No. 84.06, by necessary implication and in the context of the Notification it includes parts of the engine. To make notification non-applicable to parts would, the hon'ble Apex Court held, amount to amending the Notification. 10. In fact, to repeat, HSN Notes in Section XV at Page 4973 specifically indicate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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