1997 (9) TMI 237

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the classification of the goods imported Electro Magnetic Clutches. The importer M/s. M. M. Enterprises has sought classification of the said goods under sub-heading No. 8505.20 of the Customs Tariff which covered electro magnetic couplings, clutches and brakes. The goods imported were meant for car air co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent, M. M. Enterprises. 3. We have heard Shri A.K. Agarwal, SDR who is present for the Appellant Revenue. He referred to the relevant Tariff entries, the explanatory notes with regard to the sub-heading No. 84155 (sic) in the HSN and the grounds of appeal. He submitted that the electro magnetic clutches transmitted power from the crankshaft of the engine to the compressor in car air ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the compressor which forms part of the air conditioning apparatus." The clutches thus is neither a part of the crankshaft of the car engine nor the part of the compressor of the air conditioning apparatus. The Collector of Customs (Appeals) had referred that the function of the clutch was engaging and disengaging the compressor from crankshaft derive. 6. The Revenue had referred to Not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....en a combination of machines for the purposes of this note. 7. Heading No. 98.06 covers parts of machinery equipments, appliances, instruments and articles of Chapters 84, 85, 86, 89 and 90. As in our view the electro magnetic clutches in these proceedings were not a part of the air conditioning machine, their classification under sub-heading No. 9806.00 was not correct. The Collector, Cus....