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TMI Blog1994 (9) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... applied clause (c) and levied duty under 90.26 as it was a latter heading. But clause (c) would apply only if clauses (a) and (b) do not apply. Since the goods manufactured by the appellant satisfied the specific description of Tariff Heading 90.24 being a flow meter, the Tribunal committed an error of law in classifying it under Tariff Heading 90.26 as it was a latter item under the classification list. Appeal allowed. - 4342 of 1986 - - - Dated:- 29-9-1994 - R.M. Sahai and N.P. Singh, JJ. [Order]. - An interesting question of law relating to applicability of rules of interpretation appended to the Schedule of Customs Act arises for consideration in this appeal. 2.The appellant is a manufacturer of, "volumetric displacement ty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e flow meter. It is so understood in the commercial circle. Even the Assistant Collector held that the meter produced by the appellant was capable of showing the rate of flow. But according to him since it was used for measuring volume also, therefore, it was liable to be classified under the Tariff Heading 90.26. For this reliance was placed on clause (c) of the General Rules for Interpretation of the First Schedule - Import Tariff of the Customs Act. The finding recorded by the Assistant Collector has not been disturbed by the Collector (Appeals) or by the Tribunal. The relevant Tariff Items read as under :- "90.24 Instruments and apparatus for measuring, checking or automatically controlling the flow, depth, pressure or other variabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the same rate as the item in which it was used, namely, flow meter. 4.Does classification change and the goods are liable to be placed in Heading 90.29 by virtue of the Interpretory Rules appended to the Customs Schedule? These Rules are framed on Brussels Convention so that same description may apply to a particular class and character of goods in the world trade. The First Schedule appended to the Customs Act lays down general principles for the interpretation and classification of goods 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mary question, therefore, is whether the goods manufactured by the appellant fall in clause (a) as if it can be classified with reference to (a) then clauses (b) and (c) would not apply. Clause (a) incorporates the common and general principle that the goods which can be classified specifically with reference to any heading should be placed in that category alone. The specific heading of classification has to be preferred over general heading. The clause contemplates goods which may be satisfying more 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, b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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