Dedicated machinery component retains its character despite minor fitment processing, supporting customs exemption for textile equipment parts.

An imported steel nose bar was treated as a dedicated component of textile machinery because technical literature, drawings, and the Textile Commissioner's certificate showed a specific design and functional role in the ring frame drafting zone. Minor cutting, drilling for hanging, and hard-chrome plating were found to be only fitment and preservation processes, not changes to the item's essential character. On that basis, the item retained its identity as a machinery part rather than raw material, and Customs Notification No. 181/87 was applicable. Rule 2(a) of the Interpretative Rules did not disqualify the claim.

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Issues: Whether the imported steel nose bar was a specific part of textile machinery entitled to the benefit of Customs Notification No. 181/87, and whether Rule 2(a) of the Interpretative Rules justified treating it as a part of machinery rather than raw material.

Analysis: The imported item was shown by technical literature, catalogue material, drawings, and the certificate of the Textile Commissioner to be a dedicated textile machinery component designed for use in the ring frame. The record showed that the item had an identified drawing number, a specific design, and a functional role in the drafting zone of the machinery. The only processes undertaken were cutting to size, drilling a hole for hanging during hard-chrome plating, and plating to prevent rusting. These processes did not alter the shape or essential character of the item, and were undertaken only for fitment and preservation. On that basis, the item retained its identity as a machinery part and not as raw material.

Conclusion: The steel nose bar was correctly held to be a part of textile machinery, the benefit of Customs Notification No. 181/87 was admissible, and Rule 2(a) did not disqualify the claim.

Final Conclusion: The Revenue appeals failed and the importer's claim to classification and exemption as a textile machinery part was upheld.

Ratio Decidendi: A component specifically designed and functionally dedicated for a machine remains a part of that machinery when only minor cutting, drilling, or plating operations are carried out for fitment or preservation, without changing its essential character.

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