1998 (9) TMI 254

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..... on list No. 1/85-86 filed by appellant engaged in the manufacture of locomotives and parts thereof. Classification list described the manufactured goods under two headings namely OTHER RAIL LOCOMOTIVES, `SAN DIESEL LOCOMOTIVES, DIESEL ELECTRIC LOCOMOTIVES and PARTS OF `SAN LOCOMOTIVES OR ROLLING STOCK". Under main item two, description of various such parts are furnished. We are concerned in this appeal only with Gears for Locomotives and Pinions described as parts in the classification list. Respondent suggested classification under sub-heading 8607.00 for all the parts of locomotives. Assistant Collector of Central Excise issued show cause notice suggesting classification of the parts under Heading 84.83. Though, appellant resiste .....

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..... . Even in the present memorandum of appeal, no such contention has been taken. We, therefore, proceed on the basis that gears and pinions manufactured by respondent as parts of locomotives can be used only vis-a-vis locomotives and cannot be put to general use. 6. It is the contention of the department that articles in dispute are `gears and gears are specifically included in Chapter Heading 84.83 and as between the general description parts of locomotives in Chapter Heading 86.07 and the specific description gears occurring in Chapter Heading 84.83, the specific should be preferred to the general and that being so, the Collector (Appeals) was in error in holding that the correct classification would be under Chapter Heading 86.07. S .....

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..... e headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part of accessory. Section Note 3 to Section XVII makes it clear that reference in Chapters 86 to 88 to `parts do not apply to parts which are not suitable for use solely or principally with the articles of those Chapters. In other words, parts which are suitable for use solely or principally with the articles of Chapters 86 to 88 will be covered by the respective chapters. It is clear that gears manufactured by respondent are gears intended for use vis-a-vis locomotives and are suitable for use solely for such locomotives and therefore would attract Chapter 86 and not Chapter 84. 11. The Assistant Collector relied on Not .....

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