Specific tariff classification of loom parts under Heading 84.83 prevails when the goods match named Chapter 84 entries.

Transmission shafts, gear wheels, pulleys, wheels and other loom parts were held classifiable under Heading 84.83 of the Central Excise Tariff because their descriptions matched the specific tariff entries for transmission shafts, gears and gearing, and flywheels and pulleys. Applying Note 2(a) to Section XVI, goods themselves covered by a Chapter 84 heading had to be classified under that heading, and recourse to Note 2(b) was impermissible once Note 2(a) applied. The contrary classification under Heading 84.46 was therefore rejected.

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Issues: Whether the disputed parts of looms were correctly classifiable under Heading 84.83 of the Central Excise Tariff Act, 1985 by applying Note 2(a) to Section XVI, or whether they fell under Heading 84.46 as held in the impugned order by reference to Note 2(b).

Analysis: The goods in dispute were transmission shafts, gear wheels, pulleys and wheels, and other parts of looms. Their description corresponded directly with the tariff entries under Heading 84.83, namely transmission shafts, gears and gearing, and flywheels and pulleys. Since these goods were themselves included in a heading of Chapter 84 and the heading was not excluded by Note 2(a) to Section XVI, they had to be classified in their respective headings. Once Note 2(a) applied, recourse to Note 2(b) was impermissible. The reliance placed on Note 2(b) in the impugned order was therefore misplaced.

Conclusion: The goods were classifiable under Heading 84.83 and not under Heading 84.46.

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