9911796707
TMI Blog1983 (1) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... he correct classification under the First Schedule to the Customs Tariff Act, 1975 (hereinafter called the Customs Tariff Schedule) of Armature Frame and Field Assembly with Gear and Gear Key for wiper motors. The Appellants imported and cleared through the Port of Bombay in 1977 a consignment of what was described in the relevant Bill of Entry as Spare parts for wiper motors-Armature Frame and Field Assembly with Gear and Gear key-24 Volts . They declared the classification in the Bill of Entry as Heading 85.09 of the Customs Tariff Schedule which reads as follows :- 85.09. Electrical lighting and signalling equipment and electrical wind-screen wipers, defrosters and demisters, for cycles or motor vehicles. The Customs authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were nothing but wipers as seen from the description in the invoice and the Bill of Entry and since wipers have been specifically mentioned under Heading 85.09, the original assessment was in order. He thus rejected the appeal. It is against this order of the Appellate Collector that the Appellants filed a Revision Application to the Central Government, which, as earlier pointed out, stands transferred to this Tribunal for disposal. 3. Appearing on behalf of the Appellants, Shri Jamadar, Advocate, showed to the Bench a sample of the goods imported. Shri Iyer, on behalf of the Respondent had no objection to the exhibiting of the same. Shri Jamadar submitted that the goods were component parts of fractional horse power electric mot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here even when they are equipped with pulleys, or with gears or gear boxes, or with a flexible shaft for operating hand tools . Attention was also drawn to Section Note 4 to Section XVI of the Customs Tariff Schedule Motors-for machinery or appliances to which they are fitted, or, if packed separately for convenience of transport, which are clearly intended to be fitted to or mounted on a common base with the machine or appliances with which they are imported, are to be classified under the same heading as such machinery or appliances . Shri Jamadar then referred to page 1160(a) of the BTN Explanatory Notes Vol.III which runs as follows : Electric motors and other power units for machinery of this Section are classified with the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... XVI which dealt with classification of parts of machines. What was imported in the present case was not motors. The Appellants claim was that the goods imported could be fitted to motors for different kinds of machines. It could not, therefore, be said that the motors, of which the imported goods were claimed to be parts, were designed solely or principally for use with a specific machine or machines. Applying Section Note 2(c) to the said Section XVI, the classification of the subject goods was correctly under Heading No. 85.28 ( Electrical parts of machinery and apparatus, not being goods falling within any of the preceding headings of this Chapter ). 5. Replying to Shri Raghavan Iyer s submissions, Shri Jamadar urged that Section N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of Section Note 4 to Section XVI. The BTN Explanatory Notes on which Shri Jamadar relied have, no doubt, no binding legal effect, but they do constitute a valuable aid of considerable persuasive value in interpreting the heading in the Customs Tariff Schedule which is more or less based on the Brussels Tariff Nomenclature. The conclusion which we have just reached, that is, that all motors except a few specified types are covered by sub-heading (2) of Heading No. 85.02 would also gain support from the Explanatory Notes under Heading No. 85.01 of the BTN (page 1394 BTN Explanatory Notes, Vol. III) which state that the heading covers electric motors of all types from low horse power motors to large powerful motors, the only exceptio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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