Tariff classification of industrial clutches: specific heading for clutches prevails over general machine-parts entry.

Industrial clutches, clutch assembly plates and their components were held to fall under the specific tariff entry for clutches and shaft couplings in Heading 84.83, because Section Note 2 of Section XVI required goods covered by a specific heading in Chapter 84 or 85 to be classified there. The fact that the items were tailor-made for particular customers or machines did not displace the specific description. The alternative claim that they were parts and accessories under Heading 84.66 was rejected.

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Issues: Whether industrial clutches, clutch assembly plates and components thereof were correctly classifiable under Heading 84.83 of the Schedule to the Central Excise Tariff Act, 1985, or under Heading 84.66 as parts and accessories suitable for use solely or principally with specified machines.

Analysis: Heading 84.83 specifically covers clutches and shaft couplings, including universal joints. Under Section Note 2 of Section XVI, goods included in a heading of Chapter 84 or Chapter 85 are to be classified in their respective headings. Since the goods in question were admitted to be clutches and clutch parts, they could not be taken out of the specific tariff entry merely because they were tailor-made for particular customers or machines. The specific description in the tariff prevailed over the more general claim for classification as machine parts.

Conclusion: The goods were correctly classified under Heading 84.83, and the alternative claim under Heading 84.66 was rejected; the finding was against the assessee.

Final Conclusion: The appeals failed because the products were held to fall within the specific tariff entry for clutches and clutch parts.

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