TaxTMI 
TaxTMI 
1992 (5) TMI 99
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....bins as parts of the loom system under sub-heading 8446.29 read with Notification No. 59/87 dated 1-3-1987. However, the Customs authorities held that the bobbins were assessable under the Heading 9806.00. The appellants filed refund claim on the ground that the bobbins should have also been assessed along with the looms under Heading 8446.29. The Assistant Collector, however, rejected their application for refund. The appeal filed by the appellants against the order passed by the Assistant Collector was also rejected by the Collector (Appeals) on the grounds that in terms of Note 1(c) to Section XVI goods Such as bobbins and other similar items fell outside the ambit of Section XVI. For this reason and also on the ground that bobbins in qu....
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....erms of Note 1(c) to Section XVI, the imported bobbins had to be placed outside the ambit of Section XVI and at the same by treating the disputed goods as identifiable parts of looms falling under Chapter 84, he had held that they were classifiable under Heading 98.06 in terms of Note 1 to Chapter 98. Shri Mehta produced photographs taken inside the appellants factory showing the Texolooms and the disputed large sized bobbins of aluminium being used for feeding the warp yarn onto the loom instead of the conventional beam. 3. On behalf of the Revenue, the learned JDR Shri J.N. Nair, stated that Note 2 to Section XVI of the Tariff on which the appellants had placed reliance in support of their claim for assessment of the disputed bobbins und....
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.... (c) Bobbins, spools, cops, cones, reels or similar supports, of any material (for example Chapter 39,40,44 or 48 or Section XV) (d) ....................... (e) ....................... (f) ....................... etc. 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of Heading No. 84.84,85.44,85.45,85.46 or 85.47) are to be classified according to the following rules: (a) Parts which goods included in any of the headings of the Chapter 84 or 85 (Other than heading Nos. 84.85 or 85.48) are in all cases to be classified in their respective headings: (b) ................. (c) ................. Heading No Sub-Heading No. Description of article 1 2....
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....t cover "Bobbins, spools, cops, cones, reels or similar supports of any material (for example Chapter 39,40,44 or 48 or Section XV)". The disputed goods are admittedly "bobbins" from which warp ends are fed into the loom.. Hence, we do not find any infirmity in the finding of the Collector (Appeals) that the 'bobbins in question were excluded from the purview of Section XVI. 7. On a plain reading of Note 1 to Chapter 98, it follows that parts of machinery, equipments, appliances, instruments and articles of Chapters 84,85,86,89 and 90 even when covered by a more specific heading elsewhere in the Schedule were to be classified under Heading 98.06. Since the legislature in their wisdom had chosen to provide that parts of machinery, equipment....