Notification concession for resistor parts upheld where imported coils were incomplete and meant for use in a potentiometer.

Imported resistance coils were treated as parts of resistors, not complete resistors, because they had no fixed leads and required further attachment before use. The exclusion in Notification No. 172-Cus/77 applied only to resistors, so goods that were merely components intended for use in a potentiometer remained eligible for the concession. The reference to Rule 2(a) of the Interpretative Rules and Note 2 of Section XVI was rejected because the dispute concerned notification coverage, not tariff classification. On these facts, the Revenue's challenge failed and the notification benefit was available.

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Issues: Whether the imported resistance coils were resistors so as to be excluded from the benefit of Notification No. 172-Cus/77, or were only parts of resistors intended for use in a potentiometer and therefore entitled to the concession.

Analysis: The goods examined had no leads fixed to them, and the leads had to be attached by the importers before the goods could be used. On facts, the goods could not be treated as complete resistors. The reliance placed on Rule 2(a) of the Interpretative Rules and Note 2 of Section XVI of the Customs Tariff Act was rejected because the dispute concerned a notification and not tariff classification. The evidence showed that the goods were only parts of resistors which ultimately went into a potentiometer, and the exclusion in the notification applied only to resistors.

Conclusion: The imported goods were not resistors but parts of resistors, and the benefit of the notification was available. The appeal by the Revenue was not sustainable.

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