1994 (2) TMI 163

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....iff Heading 84.48. Later on, the department felt that some of the parts such as shafts and bushes manufactured and cleared by the respondents were classifiable under Heading 84.83. A show cause notice dt. 31-10-1989 was issued by the Superintendent of Central Excise directing the respondents as to why parts and accessories as above should not be reclassified under Tariff Heading 84.83 and why the differential duty of Rs. 16538.38 BED and Rs. 826.92 SED should not be recovered from them under Section 11A of the Act for the period 6-4-1989 to 31-10-1989. 1.2 The respondents herein urged that the shafts in question do not perform any function of transmission; therefore, they cannot be called transmission shafts. In their case function ....

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....ject to Note 1 to this Section Note 1 to Chapter 84 and to 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 are goods included in any of the Headings of Chapter 84 or Chapter 85 (other than Heading Nos. 84.85 and 85.48) are in all cases to be classified in their respective headings. (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of Heading No. 84.79 or Heading No 85.43) are to be classified with the machines of that kind. However, parts which are equally suitable ....

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....d 85.48) are in all cases to be classified in their respective headings. Revenue's contention is that entries of goods mentioned in Tariff Heading 84.83 will take precedence over entries, mentioned in other headings of these two Chapters 84 or 85. It is for this reason that the Revenue contends that shafts and bushes are to be classified under Tariff Heading 84.83. 3.2 Respondents, on the other hand, contend that Tariff Heading 84.48 is specific for parts and accessories suitable for use solely or principally with the machines of this heading or of Heading No. 84.44 to 84.47. 3.3 We have given careful consideration to the contention of both the sides. Tariff Heading 84.83 mentions specific goods whereas Tariff Heading 84.48 ....