TaxTMI 
TaxTMI 
1999 (3) TMI 183
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.... the position of the pointer in the pressure gauge, relying upon the HSN Explanatory notes to Section XV according to which, springs classifiable under sub-heading 73.20/21 may be fitted with U-bolts or other fittings for assembly or attachment. The lower Appellate authority has confirmed the order of the Assistant Collector; hence this appeal. 2. We have heard Shri D.N. Mehta, learned Advocate and Smt. R. Pant, learned SDR. What is emphasised before us is that the imported goods are specially designed as specific parts of pressure gauges and that they are not just springs but composite items viz. springs with collet. We find that, as rightly pointed out by the learned SDR, the issue in dispute is covered against the importers by the order of the Tribunal in the case of Kirloskor Pneumatic Company v. Collector of Customs, Bombay reported in [1997 (90) E.L.T. 428 (Tribunal) = 1997 (70) ECR 348] in which springs specially designed as specific parts of air conditioner and refrigeration compressors were classified under sub-heading 7320.90 of the Customs Tariff Act, 1975 relying upon its earlier decision in the case of Gordon Woodroffe & Co v. Collector of Customs reported in [....
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....ngs covered under sub-heading 7320.10 and other than Helical springs covered by sub-heading 7320.20). We therefore, uphold the impugned order and reject the appeal. Sd/- (Joyti Balasundaram) Member (J) [Order per : S.K. Bhatnagar, Vice President]. - With due respects to Hon'ble Member Judicial, my views and orders are as follows :- 7. I observe that the basic issue involved is whether the imported article is in the nature of a spring covered by Section Note 2 of Section XV relating to `Parts of general use' and in view of clause (b) of this Section Note was covered by Heading 73.20 or the imported item was a component part of `pressure gauge' classifiable under Heading 90.26 which includes 'Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases' and was classifiable as such under sub-heading 9026.90 which covers `Parts and accessories of the instruments and apparatus falling under this heading.' 8. In the Bill of Entry the description of the item has been given as "Hair spring; Stainless steel spring wire round with collet; (special designed parts of pressure gauge); (other than hairspri....
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.... general use' covered by Section Note 2 of Section XV, but an essential component of the measuring instrument specially designed for use as such and, therefore, covered by Heading 9026.90. He has also mentioned that the reference to HSN and the Interpretative Rules is misplaced and drawn attention to the invoice and the technical literature of the importer and technical write-up by the Development Manager. 13. I consider that learned Advocate's arguments have a lot of force. We have already noted the relevant provisions and the relevant positions of the technical literature of the manufacturer/supplier. Section 2(b) of Section XV undoubtedly includes "springs and leaves of all types, irrespective of their use, other than clock or watch springs of heading 91.14" and Heading 73.20 covers `springs and leaves for springs, of iron or steel', and at the same time Chapter 90 excludes parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics; but Chapter Note 2(b) of this Chapter reads as follows :- "2(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or ....
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....eal is required to be accepted. Sd/- (S.K. Bhatnagar) Vice President In view of the difference of opinion between Hon'ble Judicial Member and the Vice President, the matter is submitted to the Hon'ble President for reference to third Member on the following points:- 1. Whether in view of the observations and orders of the Hon'ble Judicial Member, the impugned order is required to be upheld and the appeal is required to be rejected? Or 2. Whether in view of the observations and findings of the Vice President, the impugned order is required to be set aside and the appeal is required to be accepted? Sd/- Sd/- (Jyoti Balasundaram) (S.K. Bhatnagar) Member (J)   Vice President [Order per : C.N.B. Nair, Member (T)]. - 16. I have perused the records of the case and the differing orders with great care. I have also considered the submissions made by learned Counsel, Shri D.N. Mehta during hearing on 15-1-1999 and his written note dated 12th January, 1999. I have also examined the samples of the "Hair springs" and the submissions of the learned D.R., Shri K. Panchatcharan. 17. The goods a....