9911796707
TMI Blog2001 (3) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. The issue involved in this appeal filed by M/s. Chillies Export House Ltd is whether Magnet Separator imported by them is classifiable under Heading 8437.90 of the schedule to the Customs Tariff Act or under Heading 8505.90 as confirmed by the Commissioner of Customs (Appeals) under the impugned order. 2. Shri T. Ramesh, learned Counsel for the appellants submitted that they had imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not applicable as the impugned goods have not been presented with the machines for the purpose of assessment. In reply the learned Counsel submitted that the impugned goods were imported only to be used in their milling machine and nowhere else and this has not been disputed by the Department and it should go as part of the milling machine. 4. We have carefully considered the submissions of b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Section Note 2(b) in this case. 12. It may be pertinent to mention in this regard that the correct classification of the goods would be under sub-heading 8505.11 as the impugned magnetic separators were permanent magnets made of metal. Thus, the classification of the goods under sub-heading 8505.90 was strictly not in order. However, since the tariff rate of duty was the same under the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned to form part in which event those goods are to be classified with those machines, apparatus, etc. From the above Explanatory Notes and Exclusion, it is patently clear that permanent magnets, even though used as parts of another machine, shall be classified under Heading 85.05 unless it is presented for classification purpose with the machines, apparatus, etc., of which they are designed to fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heading 8505.90 as we do not find any substance in the submissions of the learned Counsel for the appellants that the goods are used in the milling machine has not been disputed simply for the reason that the provisions of Note 2(a) is applicable for the purpose of classification and no reference to Note 2(b) can be made as it has not been imported along with the machine. Accordingly, the appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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