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TMI Blog1983 (9) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... aw, they should be heard and disposed of together. He stated that the appellants are manufacturers of agro-industrial engines - 34-CC Model for Farm and Industry. They import a small percentage of components required by them and by manufacturing or procuring the other components within the country they assemble the engines at their factor. These engines are fitted as prime-mover for several agricultural and industrial equipments like Sprayers, Lawn Movers, Battery Charging Sets in Defence, Power Boats, etc. In the case under consideration, the Appellants imported magneto coils which are component parts of these agro-industrial engines manufactured by them. (In the Appeal No. 572/83, the goods imported are contact sets which are the componen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tarting equipment which is inbuilt in the agro-industrial engines should be classified under Item 84.06 or under Item 85.08. The Notes to Chapter 84 do specify some electrical items that are excluded from the scope of Chapter 84, but neither electrical starting equipment nor parts thereof like magneto ignition coils find mention in this specific exclusion. Accordingly, these articles are not specifically excluded from the scope of Item 84.06. The Advocate stressed that the changeover from the old Tariff to the new Customs Tariff was not intended to create any unintended additional tax burden. Keeping this principle in view, several exemption Notifications were issued to keep parity in the taxation structure between the classification under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In accordance with these rules of interpretation, the classifications of these goods have been correctly made under the Heading 85.08 of the CTA. 3. The Bench has carefully considered the points made by both the parties and agrees with the arguments put forward by the Departmental Representative. The goods have been correctly classified under Item 85.08 which covers the goods more specifically than the alternative item under Chapter 84. Unless therefore, a special exemption is given to these goods, they would be assessable at the appropriate rate under the sub-heading of the Tariff. The appeal is accordingly rejected. The Appeal Nos. 535/80-B, 536/80-B, 541/80-B and 579/80-B are also disposed of accordingly. - - TaxTMI - TMITax - Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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