Classification of tension pulleys under a specific tariff heading prevailed over end-use, sustaining the consequential duty demand.

Tension pulleys were held classifiable under Heading 84.83 because goods specifically covered by that tariff heading must be classified there under Note 2(a) of Section XVI, while Note 2(b) applies only to parts not covered by their own heading. Their use in textile machinery did not override the specific entry, and HSN explanatory notes or an earlier provisional classification could not displace the statutory scheme. No estoppel applies in tax matters. The reclassification, made after hearing the assessee, sustained the consequential differential duty demand.

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Issues: Classification of tension pulleys under Heading 84.48 or Heading 84.83 of the Central Excise Tariff Act, 1985, and the validity of the consequential duty demand.

Analysis: The products were found to be pulleys specifically covered by Heading 84.83. Note 2(a) of Section XVI requires goods which are themselves included in a tariff heading to be classified in that heading, and Note 2(b) applies only to other parts not classifiable under their own heading. The end-use of the goods as parts of textile machinery did not override the specific tariff entry. The HSN explanatory notes and earlier provisional classification did not displace the statutory scheme, and there is no estoppel in tax matters. The differential duty demand followed the reclassification after hearing the assessee.

Conclusion: The goods were correctly classified under Heading 84.83, and the duty demand was valid.

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