2017 (7) TMI 377

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..... import tariff. Rule 2(b) of the Rules provide that,`the classification of goods consisting of more than one material or substance shall be according to the principles of rule 3 - the specific rule would supersede the general rule - the classification of the imported goods is in accordance with law and there is no reason for us to interfere in the matter - appeal dismissed - decided against appellant.
Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) None for Appellant Shri M K Sarangi, Joint Commissioner (AR) for Respondent ORDER Per C J Mathew The present appeal pertains to dispute in classification of Danload 6000 Electronic Preset Metering Equipment, parts thereof and configuration software imported b .....

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..... for import tariff. Rule 2(b) of the Rules provide that, `the classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.Rule 3 of the Rules is reproduced below:- R. 3. - When by application of Rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows : The heading which provides the most specific description (a) shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be re .....

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..... ore than one description. Or it may be satisfying specific and general description. In either situation the classification which is the most specific has to be preferred over the one which is not specific or is general in nature. In other words, between the two competing entries the one most nearer to the description should be preferred. Where the class of goods manufactured by an assessee falls say in more than one heading one of which may be specific, other more specific, third most specific and fourth general. The rule requires the authorities to classify the goods in the heading which satisfies most specific description. For instance, taking the case of the appellant the item manufactured by the appellant is described and used as flow m .....

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