1989 (10) TMI 136

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....ing Simmering Oil Seals BI 15 GD Part No. 000997 7947 valued at Rs. 85,781.67 (CIF) under Heading 84.06 of the Customs Tariff Act, 1975 at the standard rate of duty. The Collector (Appeals) in his order held that the correct classification of the goods was not under Heading 84.06-CTA but would be under Heading 84.65-CTA as machinery parts of general use. The Collector of Customs, Calcutta has filed this appeal being aggrieved against the above order of the Collector (Appeals). 2. The facts in brief are that when the Bill of Entry for the clearance of the above said goods was filed describing them as spare parts for combustion engine, the Custom House examined the goods with reference to the simmering oil seals catalogue (Simirit No. 690)....

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....idence has been produced to show that these are general purpose oil seals. Shri Durghayya pointed out that the oil seals considered by the Collector (Appeals) are distinguishable because these seals have not only got different part numbers but also the suffixes are different like BI, SL, BA etc. The Collector (Appeals) has not appreciated the department's point that oil seals bear the same basic number as 65 x 90 x 13 mm but then suffixes like BI 15, BI, SL, BA etc. which determine the use of particular type .of oil seals being different cannot be considered to be one and the same. 4. Shri N.C. Sogani, the learned Consultant appearing for the respondents referred to the simirit catalogue 690, complete with the part number and type number....

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....) had found that the goods imported have other applications on a number of machinery parts. He had also gone through the relevant catalogue which was produced before him namely, Simrit No. 690 and had noted therefrom that "simmering radial seals are used to a large extent in motor vehicles ......there are additional applications which are found on different types of vehicles. In principle, there is no difference between the metal encased radial seals used in the motor vehicles and in the heavy construction equipment industry". The Collector (Appeals) also noted the point made at the Collectors Conference held on 26-11-1976. It was decided that oil seals are classifiable under Heading 84.65-CTA, 1975. Apart from the above, during the hearing....