TaxTMI 
TaxTMI 
1994 (2) TMI 140
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....eading No. 73.33/40. 3. The ld. Assistant Collector has held that as per Note 1(c) of Section XVI, bobbins, spools, cops, cones etc. are excluded for assessment under Chapter 84 and has held the goods require to be assessed on the basis of constituent material. As the goods were made of steel, the assessment under sub-heading No. 73.33/40 has been upheld. 4. The ld. Collector (Appeals) has held in para 2 of his order as follows : "The distinction between a part and accessory is this that whereas without a part a particular machine cannot work at all, the same machine can work without the accessory though not effectively. In this particular case, unless the bobbin receives the thread and the thread is connected to the machine, ....
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.... essential function of sewing. That identifiable parts are to be classified with machine, as per Note 2(b) of Section XVI of CTA, 1975. However, the Note 2(b) is subject to the items to be classified under Note 1. The Note 1 states "This section does not cover the goods listed against (a) to (o) under Section Note 1 and bobbins are specifically listed against (c) of the note and hence excluded from Section XVI. Shri Singh also relied on CCCN Chapter 84.31 volume 3 page 1313 3rd Edition dealing with sewing machines which clearly states that bobbins are to be classified according to their constituent material and as the Bobbins in question are made up of steel, their classification under Heading 73.33/40 is correct." 6. We have carefully c....
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....f) Chapter 79 (zinc and articles thereof) Chapter 80 (Tin and articles thereof) Chapter 81 (other base metals employed in Metallurgy & articles thereof) Chapter 82 (Tools, implements, cut levy spoons, forks, of Base metal; parts thereof) Chapter 83 (Misc. articles of base metal) 8. Therefore, it follows that items specified in the Note 1(c) made out of artificial resin, plastics, rubber, synthetic rubber, wood, paper and of various metals in Chapter 73 to Chapter 83 are not to be classified in Chapter 84. But the question is if the same is a part of machinery and made as per the specification with a pact number, then should it not be classified under Chapter 84 as per Note 2(b).? The answer is, that Note 2(b) refers s....
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....) of the Rules of Interpretation would apply in this case, and as the item in question is a part of machine of a most specific description it has to be preferred to the general description i.e. a bobbin of a general use, not of a specific make, as a part. Hence, the reasoning given by the ld. Collector is well founded and the same is upheld. In the result, there is no merit in the case and the same is dismissed. 10. [Contra per : P.C. Jain, Member (T)]. - I have carefully gone through the order proposed by the learned Brother. I regret that I am not able to agree with it. 11. Bobbin's function is essentially to supply the thread to the shuttle in the sewing machine for some length of time. Thread is wound on the spool/bobbin....
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....th his shield, (3) admit, consent or prove able to hold (had to receive the visits, attentions etc), (4) entertain (person as guest, company at formal reception); great, welcome, esp. in specified manner." [Emphasis supplied by me] It would thus be seen that one of the meanings of the word `receive' has the same meaning as the word `support'. Bobbin not only receives the thread but also supports it so that it can feed the shuttle for some time. When the thread on the bobbin or the small spool is exhausted, thread will have to be rewound on the bobbin. In my view, Note 1 is clearly applicable. Impugned order is not tenable. It is therefore, set aside and the appeal is allowed. 13. The following difference of opinion has arisen between ....
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....2), on which respondent relies, is subject to Note (1). Since Bobbins are made of steel, therefore, in view of this exclusion, they could only be classified under 73.33/40. 18. Whereas the respondents have pointed out that since they are admittedly parts of sewing machine, designed to be used with it, they are correctly classifiable under 84.41 in terms of Section Note (2). 19. During the hearing Ld. DR has also drawn attention to the HSN Notes on 84.41 Sewing Machines under which it has been mentioned about "parts" that "Subject to the general provisions regarding the classification of parts (see General Explanatory Note to Section XVI), the heading also covers parts (e.g., stands and shuttles) for machines of the present h....