9911796707
TMI Blog1997 (4) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... riff which covered ancillary machinery for use with machines of among others Heading No. 84.45 of the Tariff. The Department had sough to classify these parts under Heading No. 84.43 on the ground that these parts were specifically included in that Tariff Entry. Relying upon the Chapter Notes and the Section Notes, the Collector of Central Excise (Appeals) had held that as these parts were specifically mentioned under Heading No. 84.43, they had to be classified therein irrespective of the fact that, whether they were solely or principally usable for textile machinery. 2. The matter was fixed for hearing on 1-4-1997. The appellants have prayed for decision on merits. 3. On behalf of the Revenue, Shri M. Jayaraman, JDR, submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , it will not be correct to retrospectively change the classification, but for purpose of recovery of short levy, or non-levy, any approval or alteration in classification cannot stand in the way of specific provision of the Act, if it is found on merits, that the goods were classifiable under different tariff heading then the tariff heading approved and as a result there has been a short levy, the powers given by Section 11A are by approval of classification list subsequent to mandats of a subordinate legislation. In the present case, demand being only for six months, the Assistant Collector is competent to confirm the same under Section 11A. Therefore, it does not matter whether he had himself approved the classification list, wrongly ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith Textile machinery. As such, they should be classified under tariff Heading 84.48. This contention is not correct, because Note 2(b) cannot be applied, where Note 2(a) is applicable. Only in failure to apply note (a), note (b) will be applicable and not the vice versa. That is to say, note (b) cannot be applied in preference to (a). In this case, both shafts and pulleys, all sorts, are specifically mentioned under tariff Heading 84.83 as goods. It is common knowledge that shafts and pulleys are not complete machinery of any sort. Therefore, they being parts of machinery, when specifically mentioned under 84.83, has to be classified under 84.83, irrespective of the fact whether such shafts and pulleys are solely and principally usable for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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