9911796707
TMI Blog1997 (1) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 9/86 at Serial Nos. 227-245 are classifiable under Chapter Heading No. 8202.90 attracting 20% ad valorem duty with effect from 1-3-1986. 2. The facts of the case are that the appellants are engaged in the manufacture of extension rods, shank rods, taper rods, coupling sleeves, pilot adaptors and other extension drill steel equipments. With the introduction of New Central Excise Tariff, the appellant submitted classification list pleading classification of their products under Tariff Heading No. 81.01.00. The department was of the view that the products are not classifiable under the heading claimed by the assessee and therefore a show cause notice was issued to the assessee on 27-5-1986 asking them to explain as to why the products des ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants and under Chapter Heading 8202.90 as held by the department are very clear in their contents. He submits that the Chapter Note 2 to Chapter 82 clearly says that part of the base metal of the articles of this Chapter are to be classified with the articles of which they are part, except parts separately specified as such and tool holders for hand tools (Heading 84.66). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter. Ld. JDR submits that Chapter Note 2 to Chapter 82 is very clear. He submits that the admitted position is that the product in dispute are parts of articles of base metal and since these parts are separately specified as such and therefore they will appropriately fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied as such. These products are sold by them to Mining Industries and are used for mining and rock drilling. The extension rods were found to have precision threading. The appellants also contended that these are solely used as extension equipments collectively. We observe that the products are designed specially for function of the bits, drills and are having distinct function and utility for rock drilling, they are not mere articles of base metals. And thus we agree that the observation of the departmental authorities that the goods in dispute shall not be classifiable under Chapter Heading 8101.00. Now the next entry 8202.90 which has been held by the department as the appropriate entry. Now let us see what is description of the goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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