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TMI Blog2008 (7) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... iyan, Member (T) (for the Bench)]. - This is an appeal filed by the Department against the order of the Commissioner (Appeals) No. 781/CE/CHD/06 dated 25-8-2006. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a) The respondent manufactures gears and transmission shafts for motor vehicles and thresher and harvester combine. The respondent claimed them as parts of harvester combine and classified them under Heading 8433.00. The original authority held that transmission shaft and gears should be classified under Heading 8483.90; confirmed the demand of Rs. 4,39,754/- along with interest; imposed penalty of Rs. 4,39,754/-. (b) On appeal by the party, Commissioner (Appeals) held that these item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that items being of specific design for use only in harvest combines is classifiable under proper Heading 8435 and the order of the Commissioner (Appeals) is legal and proper. 6. We have carefully considered the submissions from both sides. 6.1 Chapter sub-heading 8433.00 reads as follows - "Harvesting or threshing machinery, including straw or folder balers; grass cr has mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading No. 84.37". Section note 2 to Section XVI covering Chapters 84 and 85 of the Schedule reads as follows :- "(a) Parts, which are goods, included in any of the headings of chapter 84 or chapter 85 (other than heading Nos. 84.09, 84.31, 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctively are not applicable. To a specific question from the bench, the advocate fairly conceded and submitted that there is no specific case law covering classification for the items impugned in this case. No case is made out by the appellants that "Power Tillers" for which the 'gears and shafts' are specifically meant, falt and are classified under Chapters 86-88 of Section XVII. Therefore, case law relied upon by the appellant does not help them. The case law does not induce us to read into Section note 2 to Section XVI principles and theories of interpretation applied/upheld for Section note 3 to Section XVII. No relief is therefore found to be available based on the case law/instructions relied upon by the appellants". 6.4 The rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Chapter note 2(f) excludes electrical machinery and equipment falling under Chapter 85. Explanatory Notes to HSN relating to the parts and accessories excluded by Note 2 specify items with reference to specific Chapter Heading as per (7) (a), (k) which excludes photographs and other current collectors for electric traction vehicles, fuses, switches and other electric apparatus of Heading No. 85.35 or 85.36. The items, therefore, manufactured by the appellants are identifiable or are in the nature of goods falling under Chapter Heading 85.36. Since these fall under the category of excluded goods under Chapter Notes, even though they are used specifically solely or principally with the armoured vehicles of Chapter Heading 8710, they are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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