9911796707
TMI Blog1997 (11) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of Entry : Components for 25 K.V. Vacuum Circuit Breaker (viz. Vacuum interrupter bottles types - V 506 - 7.....) (Parts of high voltage circuit breaker of over 400 volts). The claim was rejected by both authorities below on the ground that the goods are not classifiable under CTH 85.36 and considering that these are for 25 K.V. circuit breaker, they would be classifiable only under 85.35. The benefit of concessional rate of duty is applicable only to parts of goods which are classifiable under Heading 85.36 as mentioned in table annexed to the Notification. 3. Arguing on behalf of the appellants the ld. Counsel submitted that the goods are directly covered under the description given in Notification. The heading cannot contro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as mentioned in the Notification but also parts of said goods. The reference in Notification is to parts of aforesaid goods . The exemption is to parts of circuit breakers for electrical circuit of 400 volts and above as are classifiable under Heading 85.36. In other words by indicating classification as 85.36 it is clear that the legislature intended to exempt parts of such circuit breakers for making connection to electrical circuit of 400 volts and above but not exceeding 1,000 volts. The Notification itself exempts goods specified in column 3 of the table annexed thereto and falling under heading number or sub-heading of the first schedule of the Customs Tariff Act specified in column 2 of the said table. Column 2 of the table indicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be of any assistance to the appellants. In that case Hon ble Apex Court held that headings prefixed to Sections or entries cannot control the plain words of the provisions. The scope of sub-item 3 of the 29A is not restricted nor controlled by sub-clause (1) and (2) of the Tariff Item 29A. On the other hand, the Hon ble Apex Court held in the case of Eskayef Ltd. v. C.C.E. reported in 1990 (49) E.L.T. 649 (S.C.) = 1990 (31) ECR 1 (S.C.) that exemption granted under Notification 6/84-C.E., dated 15-2-1984 is confined in its application to goods specified in the schedule annexed to the said Notification which fall under item 68. The Notification does not grant exemption to goods falling in any other entry of tariff. The insertion of animal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce Notification clearly covers the goods in question, mention of CTH 85.36, under which goods for 25 volts obviously cannot fall, cannot have the effect of denying exemption. This is not the case here. Though Notification mentions for electrical circuits of 400 volts and above without indicating the cut-off limit of voltage the fact that such goods, at the same time, have to be classifiable under Section (sic) 85.36, would only mean that the Notification has to be read as in electrical circuit of 400 volts and above but not above 1,000 volts . 8. The expression parts of aforesaid would refer only to parts of such goods as for circuit of 400 volts and above but not exceeding 1,000 volts. Since the exemption granted only to parts of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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