2003 (4) TMI 311

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..... as has been set out in this appeal. 2. The Commissioner (appeals) vide his impugned order after studying the HSN chapter notes etc., came to the conclusion :- On a comparative study of the above mentioned chapter note, it is seen that under tariff entry relating to the Heading 3926.00, what is sought to be covered are basically items which are used as packing material. For instance, in the packing of yarn or thread, items like spools, bobbins, cops, cones and reels are used. It is also material to note that the exclusion itself talks of similar support of any material. Thus applying the rule of ejusdem generis, it would be seen that the items that would be qualified to be classified under this tariff entry, would be such as are used f .....

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..... r unwound, they therefore were found to be not satisfying the condition of for the conveyance of goods and would not fall under 39.23 and would be classified under 85.38 as parts of Television, since the Transformer manufactured from such wire wound spools, would be used as TV parts. We cannot accept the grounds for this classification arrived at. The exclusion notes of Section XVI are very clear and candid and would exclude spools all sorts Spools in the Collins Dictionary and Thesaurus are defined as - a device around which magnetic tapes, film, cotton, etc. can be wound up, with plates at top and bottom to prevent it from slipping therefore we find, in Technology, a spool is understood as support for a coil. There is no rest .....

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..... he present case, there is no question of original fitment /or of an import along with any machine as a set. The spools under clearance have to be classified as cleared i.e. individual items even if known as parts, which as per the exclusion notes under Section XVI would be classifiable under Chapter 39. (c) The appellants have submitted that there are certain metallic pins attached. These entities have been found to be predominantly made of plastic as seen from the earlier order of Commissioner (Appeals) in appellants own case and appellants also are not contesting that fact. No evidence was produced before us that the essential characteristic of goods was brought out by the metallic pins. In this view of the matter and the fact t .....

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