9911796707
TMI Blog1997 (2) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... aramani, Member (T)]. The facts of the case are that the respondent imported a consignment of Ferrite Cores and filed a Bill of Entry for their clearance in July, 1994 in the Bombay Custom House. The respondent claimed classification of the goods under Heading 85.05 of the Customs Tariff Act as parts of Electro Magnets. The Asstt. Commissioner of Customs however ordered classification of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the heading as above covers transformers and parts thereof. 2. Shri V.K. Puri, ld. SDR appearing for the appellant Commissioner contented that the classification adopted by the Asstt. Commissioner is on the basis of a Tribunal decision cited above and the ratio of the decision fully applies to the present case. The ld. SDR also pointed out that the Ferrite Cores imported find use only in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner in that case holding that these are parts of electromagnets. But the Commissioner (Appeals) in that case overruled this and held them to be classifiable under Heading 85.29. The Tribunal upheld this classification adopted by the Commissioner (Appeals) and has overruled the classification of the goods as parts of electromagnets under Heading 8505.00. Therefore, question of classifying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be a specific heading for these parts of transformers. Sub-rule 3(a) of the Rules for Interpretation of the Tariff lays down that the heading which provides for the most specific description shall be preferred to Heading providing a more general description. Applying this rule also classification under sub-heading 8504.90 C.T.A. will be proper under the Customs Tariff Act for Ferrite Cores as part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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