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TMI Blog2019 (9) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... ors and stators, down case, top case and down rod of motor are also designed specifically to be a part of the fan. In these circumstances, following Rule 2(a), the goods are classifiable under heading 84.14 as unassembled, incomplete fan. Imposition of penalty, redemption fine and confiscation - HELD THAT:- The appellant had earlier sought classification under heading 85.03 and the matter can be a subject matter of opinion and therefore, in these circumstances, imposition of penalty and confiscation is not justified - Confiscation, redemption fine as well as penalty set aside. Appeal allowed in part. - Customs Appeal No. 368-370 of 2010 - A/11783-11785 / 2019 - Dated:- 18-9-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) AND MR. RAJU, MEMBER (TECHNICAL) Shri Anand Nainawati, Advocate for the Appellant Shri S.K. Shukla, Superintendent (AR) for the Respondent ORDER These appeals have been filed M/s. Ajanta Limited against the confirmation of demand of duty, confiscation and imposition of redemption fine and penalties imposed on authorized representative of the appellant CHA. 2. Ld. Counsel for the appellant argued that they a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der :- 85.03 - Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02. Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI) this heading covers parts of the machines of the two preceding headings. The very wide range of parts classified here includes: (1) Shells and cases, stators, rotors, collector rings, collectors, brush-holders, excitation coils. (2) Electrical sheets and plates in shapes other than square or rectangular. He pointed out that stator and rotor are specifically covered in the said explanatory notes as part of motors. He relied on the decision of Hon'ble Apex Court in the case of Collector of Central Excise vs. Wood Craft Products Limited (1995) 3 SCC 454 wherein it has been held that a specific heading has to be preferred over the general heading. He also relied on the decision of the Tribunal in the case of CCE vs. Jyoti Electricals Motor Limited 2003 (162) ELT 1117 (Tri.) wherein it has been held that rotor and stators before being used in mono block pump, classifiable as parts of electric motors as pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 8414 but the importer directed them to file bills of entry under heading 8503. He pointed out that earlier also they had filed bills of entry for import of these items under heading 8503 however, the final assessment in that case was made under heading 8414. He pointed out that the appellants were aware that the correct classification of the items is under heading 8414 and not under heading 8503. He pointed out that in the present case, they had filed bills of entry under heading 8503 for some items while the boxes in which the said goods were imported were of the goods as of the same parts. 4. We have gone through the rival submissions. We find that the present case relates to classification of imported goods namely rotors, stator, down case, top case and down rod etc. imported together. The appellant is seeking the classification under heading 85.03 whereas the Revenue seeks to classify the items under tariff heading 84.14. The earlier imports of similar goods were assessed by the Revenue under heading 84.14 whereas the appellant had sought classification under 85.03. Revenue argued that the items imported by them are fans in unassembled condition. While Revenue has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter 84 or 85 specifically covers the items like down case, upper case, down rod, stators and rotors in the heading. The Chapter Note 2(b) covers parts which are suitable solely and principally with the machines of heading 8501 and 8502 and the said parts are to be classified in the same heading as the machine. The order-in-original describes the examination report as under:- The markings on the corrugated boxes are as follows:- ORPAT CEILING FAN MODEL: All? KING CEILING FAN ITEM: FAN MOTOR QTY: 6PCS. N.W.: 15KG G.W: 17.3 KG ORPAT CEILING FAN MODEL: AIR QUEEN CEILING FAN ITEM: FAN MOTOR QTY.: 6PCS N.W.: 15KG G.W.: 17.3 KG ORPAT CEILING FAN MODEL: AIR MASTER CEILING FAN ITEM: FAN MOTOR QTY.: 6PCS N.W.: 17.65 KG G.W: 19.95KG The markings in smaller boxes contained in corrugated boxes are as under: 1. AIR QUEEN MODEL ORPAT CEILING FAN 2 YEARS GUARANTEE ISO 9001-2000 Certified Company. AIR QUEEN/ MC ZZ SLEEVE TYPE BALL BEARING ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... escription 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 regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. It is seen that Customs tariff headings include within purview the items incomplete, unfinished where presented unassembled or disassembled, if the said have the essential character of finished goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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