Chapter 98 exclusion for goods of general nature denied concessional customs benefit on imported textile machinery spare parts.

Imported spare parts for textile machinery, though classifiable under heading 84.83, were treated as goods of general nature for Chapter 98 purposes because Notification No. 132/87-Cus. covered that heading. Note 7(d) of Chapter 98.06 excludes such goods from the Chapter 98 concession, so the benefit of Notification No. 69/87-Cus. could not be extended. The stated statutory scheme, as applied in a prior Tribunal view on similar goods, therefore supports denial of concessional treatment for these imports.

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Issues: Whether imported spare parts for textile machinery, though classifiable under heading 84.83, were entitled to the benefit of Notification No. 69/87-Cus. under Chapter 98, or stood excluded as goods of general nature under Note 7(d) of Chapter 98.06 read with Notification No. 132/87-Cus.

Analysis: The goods were accepted as classifiable under heading 84.83. Notification No. 132/87-Cus. had declared goods falling under that heading as goods of general nature. Note 7(d) of Chapter 98.06 excludes such goods from the benefit of Chapter 98. The prior Tribunal view in a similar matter had already applied this statutory scheme and denied the concessional treatment. On that footing, the claimed benefit under Notification No. 69/87-Cus. could not be extended.

Conclusion: The exclusion under Note 7(d) applied, and the benefit of Notification No. 69/87-Cus. was correctly denied.

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