1997 (7) TMI 261

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....s whether control panel will be entitled to the benefit of Notification No. 162/86, dated 1-3-1986. 2. The facts of the case, in brief, are that the appellants imported induction heater and control panel among other things as replacement for Nylon Yarn Manufacturing Plant. The claim that induction heater imported by them was specially designed for use in the Plant and was, therefore, classifiable under Chapter Heading 8448.20. Alternatively, they submitted that in case, item specifically, under the aforesaid heading is not classifiable, then alternative classification of the imported product is 8514.40. About the control panel, the dispute was rate of duty applicable. The importer claims that since voltage of the control panel was 4....

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....Plant and machinery for which they had imported this item. He submits that heater when earlier imported by them was classifiable along with the machine as a spare of the machine classifiable under 8448.20. He submits that there is no doubt that heater imported by them was to be used in the machines and, therefore, it should be treated as a spare part for machine and should be classified under Chapter Heading 8448.20. He submits that alternative heading for classifying the product is 8514.40 inasmuch as it includes heating equipments. He submits that product imported by them is undoubtedly heating equipment and, therefore, merits classification against 8514.40. Insofar as the control panel and concessional rate of duty under Notification No.....

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.... deciding factor while applying concessional rate of duty under Notification No. 162/86. 5. Heard submissions of both sides. For the purpose of clarity, Tariff Entry 8448.20, 8514.40 and 8516.29 are reproduced below :-   "8448.20. Parts and accessories of machines of Heading No. 84.44 or of their auxiliary machine. Parts and accessories of machines of Heading No. 84.45 or of their auxiliary machinery.   40%   8514.40. Other induction dielectric heating equipment. 40%   8516.29. Other.   70%   -Electro-thermic hair-dressing - hand-drying apparatus."     We note that in the bill of entry the description of the product is induction heater.....