TaxTMI 
TaxTMI 
1994 (4) TMI 166
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....nt portion of the Assistant Collector's order is as follows : "The items have been classified under Chapter 8439.99 r/w Notification 156/86 and 180/90 (S. No. 179). At the time of examination it was revealed that the following items have been imported : 1. Aluminium Oxide Foil Blades 22 pcs. 2. Polythylene Deckle Seals 40 pcs. A careful perusal of the item (sample was seen by AC) and of the catalogue reveals that fact that the functional part of the item under importation by the said B/E is made of ceramic. It is observed that the articles of ceramic are excluded from the purview of Chapter 84. It is very clear from the catalogue that the item declared as Durafoil Outsert Blade is carrying the functional part of ceramic and h....
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.... 1990 (43) E.L.T. 431 holding that HSN Explanatory Notes reflect international expertise in Tariff matters which govern international trade and commerce. Ld. Consultant contended that sub-heading 8439.99 CTA specifically covers the goods imported and should, therefore, be preferred. This would also follow by applying Rule 3(a) of the Rules for the Interpretation of the Tariff and it was urged that resort to the other Rules, thereunder, should be only after exhausting Rule 3(a). It was also urged that the criteria laid down in Rule 2 of Section XVI of CTA for classification of parts has not been considered by the lower authorities. The goods imported are not parts of general use like washers and have no other use except as parts of paper mak....
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....f the machinery where it fits in has been produced. The appellants claim its assessment under Heading 84.39 and sub-heading 8439.99 CTA, 1975 as follows : "84.39 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paper board. 8439.91- Of machinery for making pulp of fibrous cellulosic material. 8439.99- Other" However, the lower authorities have held that the functional portion of the goods consists of ceramic material and that as per Chapter Note 1(b) of Chapter 84 CTA "this chapter does not cover appliances or machinery (for example, pumps) or parts thereof, of ceramic material (Chapter 69)". The Department has, therefore, classified the goods under sub-heading....
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....n to have lost the character of ceramic articles, laboratory glassware, or machinery or appliances and parts thereof, of ceramic material or of glass : (i) Combinations of ceramic or glass components with a high proportion of components of other materials (e.g. of metal); also articles consisting of a high porportion of ceramic or glass components incorporated or permanently mounted in frames, cases or the like, of other materials. (ii) Combinations of static components of ceramic material or glass with mechanical components such as motors, pumps, etc. of other materials (e.g. of metal). 6. So, the question to be answered here is whether the outsert blades imported in this case have lost their character of ceramic ar....