1995 (11) TMI 175

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....recision Gear type Metering Devices in 1979. 3. The goods were orginally assessed under Heading 84.63 as Gears. However, subsequently the respondents requested for reassessment under Heading 84.38(1) or 84.10(1). 4. The request was rejected but at the appeal stage, the Learned Collector allowed their request for re-classification under Heading 84.38(1). 5. It was department's contention that the goods are basically a Gear mechanism and form a part of the system for the manufacture of polyamide yarn. It is, therefore, a kind of Gear system having a metering device. As Heading 84.63 covers all types of Gears along with its assemblies, the goods were correctly classifiable under 84.63 and not under 84.38(1). It was also....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e as Gear they would like to draw attention to order of the Government of India, in Revision Application No. 101/82 and orders of the Collectors passed in pursuance thereof. 10. It was also their submission that in case of a similar although not the same item, which has been described as finishing device and which also incorporates Gears and is used for pumping measured quantity of fluid has also been classified by the Customs themselves under Heading 84.38(1) vide Bill of Entry No. 003544 dated 13th August, 1982 in their own case. 11. We have considered the above submissions. We have seen the sample and also the technical pamphlet of Kawasaki Heavy Industries Ltd. of Japan. This pamphlet describes the item as "precision Gea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....       Parts and accessories of machines falling within (2) sub-heading No. (2) of Heading No. 84.37." 60%   15. Therefore, it would not be sufficient to show that it was a unit or part usable with the extruding machinery; and it would be necessary to show that it was similar to one of the examples quoted therein. This item is, however, very different from the type of items mentioned as examples. 16. On the other hand, there is a lot of substance in the alternate prayer of the respondents that the item was classifiable under Heading 84.10. In this connection, we note that the CCM Nomenclature and Explanatory Notes of Heading 84.10 mentions, inter alia, as follows : "84.10 - PUMPS (....