1986 (7) TMI 301

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....nery, for manufacture of Soda Ash. These goods are stated to be used in crushers which inter alia crush soda ash into fine powder. The importation was spare parts. The Custom House classified the goods under Item 84.59 CTA. The appellants claimed re-classification of the goods under Item 84.56. 3. The Assistant Collector rejected the claim. The Appellate Collector upheld the Asstt. Collector's order holding that in Tariff Item 84.56, the emphasis is on machinery used in extractive industries, machinery for the treatment of minerals. He came to the conclusion on the basis of CCCN Explanatory Notes that the classification under 84.59(1) was proper. Hence, the Revision Application now being considered as an appeal. 4. On behalf....

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....nd not 84.56. 6. We have considered these arguments carefully. For ease of reference, we reproduce Items 84.56, 84.59 and Chapter Note 5 which are as follows : Chapter Note 5 : "A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose. Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine whose principal purpose is not described in any Heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in Heading No. 84.59. Heading 84.59 is also to be taken to cover machines for making rope or cable (for example, stranding, twisting or cabling machines) from m....