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TMI Blog2002 (8) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order. 2. Shri Vikas Jain, ld. Advocate, mentioned that the appellants had imported the impugned item for sale to the Public Works Department of the Government of Jammu and Kashmir; that the foreign supplier had classified the impugned item under sub-heading 8430.20 which is evident from Bill of Lading; that the Revenue, however, holding the view that the Explanatory Notes of H.S.N. are applicable in construing the relevant Heading has classified the product under Heading 87.05 as a special purpose motor vehicle on the ground that Heading 84.30 covers only non-self propelled snow- blowers. The ld. Counsel submitted that sub-heading 8430.20 of the Tariff reads as Snow-ploughs and snow-blowers ; that in view of the specific coverage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds to construction; that moreover in Wood Craft case, the Hon ble Supreme Court was concerned with deciding which of the HSN and ISI Glossary was to be preferred for interpreting the phrase similar laminated wood ; that thus the observation of the Hon ble Supreme Court in Wood Craft case must be understood in that backdrop; that Customs Tariff is the Indian codified law giving expression to the clear intent of Parliament which cannot be over-ridden by the HSN which is, an the very highest, a guideline but does not per se have the force of law; that HSN is not intended to apply where an entry in the Tariff is specific and concise without there being any ambiguity or conflict; that this is made obvious from the statement of Objects and Reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -changing, and steering and braking facilities. Such assemblies are classified in heading 87.05 as special purpose motor vehicles. On the other hand, this heading includes self-propelled machines in which one or more of the propelling or control elements referred to above are located in the cab of a machine mounted on a wheeled chassis, whether or not the whole can be driven on the road under its own power. The ld. Counsel contended that this clearly shows that the snow-blower is not a vehicle in the absence of a gear box or controls for gear changing but remains a machine classifiable under Heading 84.30 as it satisfies the test of location of the propelling or control elements in the cab. He finally submitted that Note V of HSN below ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thus clear that only snow blower equipments are covered by Heading 84.30, if presented alone or mounted on a vehicle and not snow blower vehicle with built in equipment. The ld. DR mentioned that the Commissioner (Appeals) has given clear findings that the impugned goods is a vehicle constructed solely for snow clearance and equipped with rotating blades etc. driven by the vehicle engine; that the impugned goods has common engine, common drive, common control and built in snow clearance attachments with rotating blades which gets its drive from the main gear box of vehicle. 5. We have considered the submissions of both the sides. One of the main contention raised by the ld. Advocate for the appellants is that in view of specific mention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Tariff Act, 1985 itself. There is nothing on record to show that there was any different intention indicated by the Customs Tariff Act as both the Headings in Customs Tariff and HSN are same. The phrase such contractions or modification mentioned in Statement of Objects and Reasons of the Central Excise Tariff refers to the fact that the Central Excise Tariff was not completely aligned to HSN and it was broadly based on HSN. This is why the Apex Court also cautioned in the judgment to the effect unless there be an express different intention indicated by the Central Excise Tariff Act, 1985 itself. The Hon ble Supreme Court recently in the case of Collector of Customs, Bombay v. Business Forms Ltd., 2002 (142) E.L.T. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s explain the scope of Heading 87.05 as follows :- This heading covers a range of motor vehicles, specially constructed or adapted, equipped with various devices that enable them to perform certain non-transport functions . It is further mentioned in the Explanatory Notes that Heading 87.05 includes Snow-ploughs and snow-blowers, with built-in-equipment; i.e. vehicles constructed solely for snow clearance, and usually equipped with turbines, rotating blades, etc. driven either by the vehicle engine or by a separate engine. The Explanatory Notes only excludes interchangeable snow-ploughs or snow-blower equipment of all types from the purview of Heading 87.05. The Explanatory Notes further provides that It should be noted, however, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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