2000 (5) TMI 365

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..... priately classifiable under sub-heading 7616.90 whereas the assessees claim it to be a part of pencils classifiable under sub-heading 9609.00. 2. We have heard Shri M.H. Patil for the appellants and Shri K.L. Ramteke for the Revenue. 3. Heading 76.16 covers other articles of aluminium. This chapter falls under section XV of the Tariff. Note 1(m) excludes from the purview of this section pencil holders, pen nibs and other articles of chapter 96. Heading 9609 covers pencils but does not specifically refer to parts thereof. The preceding heading 9608 which covers pens, however, specifically refers to parts as falling under that heading. Note 1(d) to chapter 96 ex cludes from its coverage parts of general use of base metals falling under se .....

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..... and therefore the guidance is not available from this part also. 7. Section XVI which covers the chapters relating to machinery etc., vide note 2 gives general guidelines as to the classification of parts. The guiding principles are that where certain parts are suitable for use solely and principally with the particular kind of machine, such parts would deserve to classify along with that particular machine and parts of general purpose would be classifiable as per their parent heading. It appears to us that although other Sections do not contain similar directions, the application of this note could be made to the goods covered under chapters falling under other Sections also. Section XVI refers to note 2 of section XV. Section XV covers .....

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..... function aspect has prevailed in the following judgments : (1) Reckitt Coleman Co. Ltd. - 1994 (71) E.L.T. 44 (2) Shivaji Works Ltd. - 1994 (69) E.L.T. 674. 10. In their decision in the case of CCE v. A.C.C. Ltd. - 1989 (44) E.L.T. 271 the Tribunal considered the primary function of mill bolts as fastening of two articles together and therefore classified the same under item No. 52 in preference to the residual item 68. In a recent judgment of the Supreme Court (J.B.A Printing Inks Ltd. v. CCE - 2000 (115) E.L.T. 24 the sole and principal use of radiator assembly was considered by the Supreme Court. The Court accented the functionality of the product in upholding the department's conten tion that the radiator assembl .....

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