1997 (2) TMI 299

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....sultant, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. -  The facts of the case are that the respondent imported a consignment of Ferrite Cores and filed a Bill of Entry for their clearance in July, 1994 in the Bombay Custom House. The respondent claimed classification of the goods under Heading 85.05 of the Customs Tariff Act as parts of Electro Magnets. The Asstt. ....

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.... Commissioner held that the goods are parts of transformers and the heading as above covers transformers and parts thereof. 2. Shri V.K. Puri, ld. SDR appearing for the appellant Commissioner contented that the classification adopted by the Asstt. Commissioner is on the basis of a Tribunal decision cited above and the ratio of the decision fully applies to the present case. The ld. SDR als....

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....b-heading 8505.00 under the C.E.T.A. which had been adopted by the Asstt. Commissioner in that case holding that these are parts of electromagnets. But the Commissioner (Appeals) in that case overruled this and held them to be classifiable under Heading 85.29. The Tribunal upheld this classification adopted by the Commissioner (Appeals) and has overruled the classification of the goods as parts of....

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....e Cores imported, being parts of transformers, sub-heading 8504.90 would be a specific heading for these parts of transformers. Sub-rule 3(a) of the Rules for Interpretation of the Tariff lays down that the heading which provides for the most specific description shall be preferred to Heading providing a more general description. Applying this rule also classification under sub-heading 8504.90 C.T....