9911796707
TMI Blog1997 (8) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... The issue in the appeal relates to the classification of the goods which have been described as Spring Clocks and have been assessed by the learned lower authority under Tariff Heading 7320.90 as against the claim of the appellants for assessment under Tariff Heading 8448.49 (sic). 2. The learned Advocate for the appellants has pleaded that the items in question is intended to be fitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 91 etc. He has pleaded that since these springs imported is to form part of the double clock springs disc, the same should be taken to be covered by this note. He fairly concedes that in terms of HSN under 7320 springs and leaves for springs of iron or steel of all types irrespective of their use other than clock or watch springs are covered under that heading. He has pleaded that he is only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which Tariff Heading 8448 falls, Section XVI does not cover the parts of general use as defined in Note 2 to Section XV of Base metal (Section XV for similar goods (Chapter 39). The articles of general use as defined in Note 2 to Section XV are as under : (a) Articles of Heading No. 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal; (b) Springs and leaves for springs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es from the purview of the Chapter 7320 (sic), in our view, is not correct inasmuch as the exclusion covers only such of those springs which are imported in assembled form and which answer to the description of the excluded items as set out in the note. What has been imported is the springs as such. We, therefore, find no force in the plea of the appellants and dismiss the appeal. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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