9911796707
TMI Blog2001 (6) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The Assistant Collector in the Order-in-Original had held that Having regard to the facts and discussion above it is, therefore, held that the P.T.O. pulley manufactured by the Appellant is to be classified under sub-heading 8483.00 ibid. The classification list is modified accordingly. Regarding the party s contention that the demand is enforceable from the date of issue of show cause notice, in view of the CEGAT order in the case of M/s. Inaroo Limited v. CCE, Bombay, the contention of the party is admitted and the party should pay duty from the date of show cause notice. 3. The facts of the case in brief are that the Appellants are engaged in the manufacture of P.T.O. pulley assembly and its parts which are used in tractor. Under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the thrasher/water pump or tubewell, etc. It was pleaded that in case the pulley manufactured by them cannot be classified under Chapter sub-heading 8208.10 it can be classified under Heading 8708.00 as part of an accessory of a tractor. It was argued that P.T.O. pulley manufactured by the assessee is an accessory of Eicher tractor; that Note I(k) of Section XVII makes it clear that Section XVII does not cover articles of Section XVI; that since parts and accessories of a tractor are covered under Heading 8708.00, P.T.O. pulley being an accessory of a tractor may be classified under sub-heading 8708.00. The matter was examined first by the Assistant Collector and subsequently by the Commissioner (Appeals) and the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y assembly in their case is exactly on the same footing as gears and shafts and, therefore they are to be classified under Chapter Heading 87.08. He also refers to the decision of this Tribunal in the case of Eureka Forbes Limited v. CCE reported in 2000 (120) E.L.T. 533 and submits that this Tribunal held that an object or device which adds to the effectiveness of something else cannot be considered to be an integral part of the equipment but it can only be an accessory. He submits that P.T.O. pulley assembly in their case is an accessory because it adds to effectiveness of the tractor. 5. Ld. CA submits that according to the Rules of Interpretation the item merits classification under Chapter Heading 87.08 because it is an accessory to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lley attachment is agricultural implement. Ld. JDR submits that going by the Rules of Interpretation of tariff a specific entry description shall have precedence over the heading providing more general description. He submits that P.T.O. pulley is a belt and pulley finding specific mention under Chapter sub-heading 8483.00. He submits that alternative plea of the assessee that the product may merit classification under sub-heading 8708.00 shows clearly that sub-heading 8208.10 does not cover the product manufactured by the assessee. He submits that for the purpose of belt pulley and its blocks, heading 8708.00 is also not specific. Ld. DR therefore submits that P.T.O. pulley manufactured by the Appellants is classifiable under sub-heading 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s manufactured by the Appellant are classifiable under Chapter sub-heading 8483.00. We note that the claim of the Appellant was first for classification of their product under Chapter sub-heading 8208.10. We find that this heading does not specifically make mention of P.T.O. pulley, belt pulley, etc. We have also perused the Rules of Interpretation as also the section notes. Alternative plea of the Appellant that the product is tractor parts and accessories and, therefore should be classified under Chapter sub-heading 8708.00 is not tenable inasmuch as there is no specific mention of this particular item. We have examined the description of the goods falling under Chapter sub-heading 8483.00. We find that there is specific mention of pulley ..... X X X X Extracts X X X X X X X X Extracts X X X X
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