TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: (i) Whether Converter with Fan Assembly was classifiable under Heading 85.01 of the Customs Tariff Act, 1975; (ii) Whether Modulpac-C Assembly was classifiable under Heading 85.01 or under Heading 85.18/27(1) of the Customs Tariff Act, 1975.
Issue (i): Whether Converter with Fan Assembly was classifiable under Heading 85.01 of the Customs Tariff Act, 1975.
Analysis: The departmental representative accepted that the first item fell under Heading 85.01, and the classification was accepted on that basis.
Conclusion: The first item was correctly classifiable under Heading 85.01 and the assessee's claim succeeded on this issue.
Issue (ii): Whether Modulpac-C Assembly was classifiable under Heading 85.01 or under Heading 85.18/27(1) of the Customs Tariff Act, 1975.
Analysis: The item was admitted to be a mounted printed circuit board. Printed circuits were specifically covered by Heading 85.18/27(1). Note 2(a) of Section XVI of the Customs Tariff Act, 1975 required parts specifically specified in Chapters 84 and 85 to be assessed under the heading which specifically covered them, even if they were essential components of a machine.
Conclusion: The second item was correctly classifiable under Heading 85.18/27(1), and the assessee's claim failed on this issue.
Final Conclusion: The appeal succeeded only in respect of the first item, while the classification of the second item in favour of the revenue was upheld, resulting in partial relief to the assessee.
Ratio Decidendi: Where a tariff entry specifically covers an article or part, classification must follow that specific entry rather than a more general heading, particularly for parts covered by Section XVI of the Customs Tariff Act, 1975.
TaxTMI 
TaxTMI 
