9911796707
TMI Blog2000 (8) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Tariff Act, as confirmed by the Commissioner (Appeals) or under Heading No. 85.09 of the Tariff as claimed by the Appellants. 2. Shri H.C. Daroowala, ld. Advocate, submitted that the Appellants manufacture Vacuum Cleaner and parts thereof, falling under Heading 85.09 of the Tariff; that Vaccum hose manufactured by them is an integral part of the Vacuum Cleaner; that the vacuum cleaner cannot function without the hose which is specially designed for use only with the vacuum cleaner, that the impugned hoses are not items of general use; that Note 1 (g) to Section XVI of the Tariff provides that this Section does not cover Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Sealol Hindustan Ltd. v. U.O.I., 1988 (36) E.L.T. 283 (Bom.), wherein it was held that Note 2 prescribes rules for classification of parts of machines. According to Note 2(b), parts suitable for use solely or principally with a particular kind of machine are to be classified with the machine. In that case mechanical seals which were specifically designed for centrifugal pumps or compressors and could be used only with them were held to be falling by virtue of Note 2(b) under Heading 84.10(1) or 84.11(1). Reliance was also placed on the following decisions and Board s Circular. (i) C.C. v. Madras Fertilizers, 1990 (45) E.L.T. 339 (T) (ii) Plastic Craft Industries v. CCE, 1991 (52) E.L.T. 84 (T) (iii) Bharat Earth Mov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oving hoses independently which shows that the hoses are finished goods by themselves and they are specifically mentioned in Heading 39.17 of the Tariff and applying Rule 3(a) of the Interpretative Rules, the heading which provides the most specific description shall be preferred to headings providing a more general description; that in their application for Registration under Rule 174 of the Central Excise Rules, they mentioned hoses as independent product which was first classified by them under Chapter 85 and later on under Heading 39.17 of the Tariff; that when rate of duty was increased in 1997, they again classified the impugned product under Chapter 85 which clearly brings out their intention to evade payment of appropriate duty. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubes pipes is not mentioned in the said Note 2. Tubes and pipes of Iron or Steel are covered by Heading Nos. 73.03 to 73.06 of the Tariff which are not mentioned in Note 2 to Section XV which defines Parts of general use . It mentions Heading No. 73.07 which covers - Tube or pipe fittings of iron or, steel . According to Mc Graw-Hill Dictionary of Scientific and Technical Terms, Pipe Fitting means A piece, such as couplings, unions, nipples, tees and elbows for connecting length of pipes. The product in question is hose which is not a pipe or tube fittings. Accordingly for the purpose of Tariff it cannot be termed as Parts of general use and as such the goods in question is not excluded from the purview of Section XVI in view of Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gases or liquids or only as spare parts of vacuum cleaner. No doubt end use of the product is not generally relevant for classification but as per Note 8 to Chapter 39 it is to be determined first that the impugned goods is a product of a kind used for conveying, conducting or distributing gases or liquids. Such a fact was not in dispute in Jyoti Plastics, supra. Further Note 2(n) to Chapter 39 clearly provides that Chapter 39 does not cover Articles of Section XVI (machines and mechanical or electrical appliances) . On the other hand Note 2 to Section XVI provides the rules for classification of parts of machine. According to Note 2(b) parts which are suitable for use solely or principally with particular machines or apparatus are classif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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