9911796707
TMI Blog1998 (4) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... order to classify the product under Chapter Heading 8307.00, the Assistant Collector had relied upon note (1) to Chapter 83 according to which parts of base metal are to be classified with their parent articles. Further, according to interpretative Rule 3(a) the heading which provides the most specific description shall be preferred to headings providing a more general description. On the above ground, the classification was confirmed under Chapter 83. I find that even according to Chapter Note (1) of Chapter 83, the Assistant Collector has chosen to rely upon only part of the note. Note (1) to Chapter 83 when read completely, is as follows :- For the purposes of this Chapter, parts of base metal are to be classified with their parent ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on the length of such hose (fed in). It is stated that `Loose Braid cannot be produced independently without the hose pipe. It is further stated that the assessee manufactures only steel hose pipes not any other hose pipes (like rubber/plastics etc.). Hence, it is the normal practice of the assessee to feed the steel hose pipes into the Braiding Machine before manufacturing the loose braiding. They also clear steel hose pipes with braidings. It is stated that they are to be classified as part of Hose pipes, since they are part of the parent article, since Loose Braiding cannot be used as such and it has no independent use. The HSN Explanatory Note at page 1117 under Chapter 83 is quoted, wherein it has been stated in the heading general ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es made up of PVC material and tufflon as is clearly seen from the samples displaced. Therefore, the article is not manufactured as part of hose pipe for fitment as a part but it is an article in its own right. Being an article of iron and steel, the claim for classification under Chapter sub-heading 7312.90 as `other articles of iron and steel has found to be rightly classifiable by learned Collector (Appeals). The reading of HSN Notes at page 1117 also does not help the revenue as it specifically deals with a general part of an article and not of an article having multifarious uses and sold as such. The appellants are not bring out the `Loose braiding along with the manufacture of Rubber Hose Pipe. They are independent articles being co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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