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TMI Blog1999 (11) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolved, they were heard together and are being disposed of by this common order. 2. Shri R. Swaminathan, Consultant, appeared for both appellants. Shri S.N. Ojha, JDR, represented the Respondents/Revenue. 3. Shri R. Swaminathan, Consultant, referred to the product literature and contended that the goods imported were correctly classifiable under sub-heading No. 8451.30 of the Customs Tariff as against the sub-heading No. 8516.40 under which the Revenue had classified the same. He referred to the price and the attachments to substantiate his claim that the goods were machines, were for industrial use, were not of domestic type and that the classification under sub-heading 8516.40 was not proper. They had claimed the assessment under sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -8NT was of a size of 136mm x 205mm and weight 2.5 kg 6. In the case of Jay Cee Enterprises, the goods were described in the invoice as Hashima Steam Iron HI-550P. From the record it is seen that it is a industrial steam iron (with water tank) and its dimensions were 15 cm x 11 cm weighing 2.4 kgs. The water tank was of only 3 litres. 7. The appellants have claimed assessment under sub-heading 8451.30. Heading No. 84.51 covered Machinery among others for ironing, pressing (including fusing presses). Sub-heading No. 8451.30 covers ironing machines and presses (including fusing presses). It has been explained in the explanatory notes that this heading covers a wide variety of machines which are used for the washing, bleaching, wringing, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to tariff classification must, as far as possible, be resolved with reference to the nomenclature indicated by the HSN unless there be an express different intention indicated by the Central Excise Tariff Act, 1985 itself. The definition of a term in the ISI Glossary, which has a different purpose, cannot, in case of a conflict, override the clear indication of the meaning of an identical expression in the same context in the HSN. In the HSN, block board is included within the meaning of the expression similar laminated wood in the same context of classification of block board. Since the Central Excise Tariff Act, 1985 is enacted on the basis and pattern of the HSN, the same expression used in the Act must, as far as practicable, be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... othing irons whether they incorporate a water container or are designed to be connected to a steam pipe. 9. The learned Consultant had submitted that the reference is only for use by tailors, dressmakers etc. and as the goods were for industrial purposes, they were not covered by the scope of electric smoothing irons. We find that the scope of the Tariff Heading No. 85.16 is not restricted to the goods for domestic purposes and that the goods for industrial use are not excluded from the purview of this Heading. The electro-mechanical domestic appliances with self-contained electric motor are specifically referred to in Heading No. 85.09. In Heading No. 85.16, as we have already referred to above, there are apparatus for industrial purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mechanical apparatus, and Chapter 85 covers electrical goods; however, machinery and apparatus of a kind covered by Chapter 84 remained in that Chapter even if electric. Electrically heated presses incorporating electrical heating elements remained classifiable under Chapter 84. Heading No. 84.51 had a reference to the field of industry in which they are used. The expression used in Heading No. 84.51 is the machinery for ironing. The emphasis is on the expression Machinery , Ironing Machines . To fall in Heading No. 84.51 the apparatus must have mechanical features and must be clearly intended for treating textiles. The Heading covers a wide variety of machines including those which are used for the textile yarns, fabrics or made up texti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e articles. The goods imported were electric steam iron for all applications. They were equipped with cork handle for ease of use. They were more an iron than an ironing machine or machinery for ironing. They were more appropriately classifiable under sub-heading No. 85.16 as electric smoothing irons. 9. Notification No. 16/85-Cus., dated 1-2-1985 provided concessional rate of customs duty to certain specified goods falling within Chapter 84 of the Customs Tariff when imported for use in garment and or hosiery industry. Against serial No. 42 of the Table annexed to that notification presses for shirts, trousers and jackets were covered for the concessional rate of duty. As the goods in question were classifiable under Chapter 85, and as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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