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TMI Blog1997 (9) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-heading 8451.30 of the first schedule to the Customs Tariff Act, 1975 (hereinafter referred to as the `Tariff ), with the benefit of exemption Notification No. 16/85-Cus., dated 1-2-1985. The Assistant Collector of Customs, Bangalore, on examination found the goods to be smoothing steam iron classifiable under Heading No. 85.16 of the Tariff. On appeal, the Collector of Customs (Appeals), Bangalore, observed that the irons imported by the appellants derived the heat from the steam which in turn was produced by electricity and they did not employ any heating elements directly in the iron boxes. Their source of heat was the steam. He held the goods to be classifiable under sub-heading No. 8451.30 with the benefit of exemption Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the determining factor for classification of the goods between sub-heading No. 8451.30 and sub-heading No. 8516.40. 3. Shri S.N. Ojha, JDR, appearing for the appellants/Revenue, referred to the HSN Explanatory Notes and the product literature. He submitted that the steam irons imported were not for industrial use but were general purpose items and were correctly classifiable under sub-heading No. 8516.40 of the Tariff. He reiterated the grounds of appeal. 4. We have carefully considered the matter. In the Bill of Entry dated 13-3-1991 and the invoice, the goods had been referred to as the presses for shirts, trousers and jackets. On the other hand, in the literature, however, the goods had been described as electric steam iron for all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 84 covers the mechanical appliances which were not more specifically covered by Chapter 85. The mechanical appliances specifically covered by Chapter 85 were, in other words, not to be classifiable under Chapter 84. Thus, Chapter 85 will have precedence over Chapter 84. In general, Chapter 84 covers machinery and mechanical apparatus, and Chapter 85 covers electrical goods; however, machinery and apparatus of a kind covered by Chapter 84 remained in that Chapter even if electric. Electrically heated presses incorporating electrical heating elements remained classifiable under Chapter 84. Heading No. 84.51 had a reference to the field of industry in which they are used. The expression used in Heading No. 84.51 is the machinery for i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth) - to smooth or press cloth or clothing with a heated iron. 8. The above discussion provides that the ironing machines and presses including fusing presses classifiable under sub-heading No. 8451.30 are those machines which are used by the textile industry. They are basically machines used for ironing of fabrics and made up textile articles. The goods imported were electric steam iron for all applications. They were equipped with cork handle for ease of use. They were more an iron than an ironing machine or machinery for ironing. They were more appropriately classifiable under sub-heading No. 85.16 as electric smoothing irons. 9. Notification No. 16/85-Cus., dated 1-2-1985 provided concessional rate of customs duty to certain specif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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