TaxTMI 
TaxTMI 
1986 (8) TMI 244
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....ath, SDR for the Respondent. [Order per : Smt. S. Duggal, Member]. - In the two appeals captioned above, the surviving issue is common, namely, as to whether items imported as "springs" by the appellants merit classification as parts of machinery under Tariff Item 84.29 of CTA or as articles of General Use depending upon their composition vis-a-vis the metal and correspondingly under T.I. 73....
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.... below have placed reliance. Shri Kunhikrishnan contends therefore that whatever stands excluded by virtue of Note 1 from Chapter 73 itself could not fall thereunder by applying Note 2(b), and that in view of the fact that these springs had catalogue part numbers, and specific design, and were meant exclusively for the milling machinery, they have to be treated as parts of machinery, and would not....
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....I, XVIII & XIX, where the goods are of a highly special nature; such as locomotives, vessels and aircrafts, but every Section Note quotes that articles of general use, as covered by Note 2 to Section XV, would not fall within the said respective Chapter. Shri Gopinath argues that this inference is obvious, to the effect that the definition of Note 2, though given under Section XV, is to operate th....
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....ses in related Chapter, that being Section Note 1(g) to Section XVI in this case, though they would ordinarily fall under Section XV but for this exclusion. This intention as has been pointed out by the learned SDR is very expressly spelt out, by all Section notes which deal with highly specialised goods besides, machinery such as locomotives, vessels, aircrafts etc. Obviously by virtue of exclusi....