1989 (5) TMI 169

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.... under heading No. 40.05/16 as articles of rubber and charged duty accordingly. The appellants' claim for classification of the goods under heading No. 1984.37(1) as parts of textile machinery and for consequential refund of duty was rejected by the lower authorities. Hence this appeal. 2. We have heard Shri V. Lakshmikumaran, Advocate, for the appellants and Shri A.S. Sunder Rajan, DR, for the respondent-Collector and have perused the record. 3. The appellants' contention is that the subject goods are parts of carding machines. A leaflet on "Condenser Rubbers", a photograph of the machine on which it is used and a write up by "WIRA - Technology and Productivity services for the Wool Textile Industry" have been produced to support this co....

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....clature (on which the Indian Customs Tariff Schedule was also based till the Tariff Act of 1985 came into force) with some adaptations. We would, therefore, view the Australian Tribunal's decision as entitled to the highest consideration. Though it cannot obviously have any binding force it is of persuasive value. In a very illuminating and incisive analysis, the Tribunal has found the Division (the Australian Tariff calls "sections" "Divisions") Note 1(a) in the Notes to Div. XVI does not have application to the goods. On the other hand, by operation of Div. note 2 to Div. XVI, the goods fell under heading 85.09. For our present purpose, it is not necessary to go into all the aspects deat with in the decision. Suffice it to say that the de....

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.... electrical appliances for industrial purposes. So construed, Note 1(a) does not apply to windscreen wiper blades because they are not goods of a kind used few industrial purposes. 8. In our considered view, the Australian Tribunal's decision has no application o the facts of the present case. While windscreen wiper blades can by no stretch of imagination be said to be goods of a kind used for industrial purposes, the same cannot be said of the goods in th6 instant appeal. As noted earlier, the synthetic condenser rubbing aprons are parts of carding machines. And, in the normal course, they should have qualified for classification under heading 1984.37. But, by Operation of Note 1(a) to Section XVI, they are excluded from that section (Cha....