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TMI Blog2015 (11) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... the parts were imported later. We also note that Notification No. 213/87 covered Headings 8419 as well as Heading 8443. However, this aspect has not been discussed by the authorities below. Nevertheless, without basing our decision on this fact, we have held above that the classification under Heading 8443 is more appropriate. - Decided in favour of assessee. - Appeal No. C/552/2004-Mum - Final Order No. A/3079/2015-WZB/CB - Dated:- 7-8-2015 - Mr. P.S.Pruthi, Member (Technical) And Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Shri S.N. Kantawala, Advocate For the Respondent : Shri M.K. Mall, Assistant Commissioner (A.R) ORDER Per : P.S. Pruthi Dispute arises out of the impugned Order-in-Appeal dt. 16. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the machine of that kind, which is Heading 8409 in the present case 3. The Ld. Counsel for the appellant draws our attention to the license granted by the DGTD for their goods in terms of Appendix 6, Sr. No.1 of Import Trade Control Policy 85-86 under Chapter Sub-heading 8443.90 endorsing the exemption in terms of Customs Notification No. 114/80. He also took us through the catalogue for the goods which indicates that the goods are a compact unit with Dryer and Chiller combine meant for the high speed printing machine used by them. He also showed the certificate from the manufacturer certifying that the goods, that is IVT Dryer, is designed specifically as a component for drying paper on web in a printing press and cannot be used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red that in terms of Rule 3A of the General Rules for the Interpretation of the Customs Tariff Act, the Heading 8419 which covers Dryers is a more specific heading and will therefore prevail. We observe that the certificate of the supplier indicates that the goods are specifically designed as a component for drying paper on web in a printing press and cannot be used for anything else. Classification under Heading 8443 finds support in the HSN Explanatory Notes under Heading 8419 which state that But the heading excludes machinery and plant in which the heating or cooling, even if essential is merely a secondary function designed to facilitate the main mechanical function of the machine or plant e.g. machines for coating biscuits, etc., ..... X X X X Extracts X X X X X X X X Extracts X X X X
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