TaxTMI 
TaxTMI 
2000 (8) TMI 567
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....s Ltd., are classifiable under Heading 39.17 of the Schedule to the Central Excise Tariff Act, as confirmed by the Commissioner (Appeals) or under Heading No. 85.09 of the Tariff as claimed by the Appellants. 2.  Shri H.C. Daroowala, ld. Advocate, submitted that the Appellants manufacture Vacuum Cleaner and parts thereof, falling under Heading 85.09 of the Tariff; that Vaccum hose manufactured by them is an integral part of the Vacuum Cleaner; that the vacuum cleaner cannot function without the hose which is specially designed for use only with the vacuum cleaner, that the impugned hoses are not items of general use; that Note 1 (g) to Section XVI of the Tariff provides that this Section does not cover "Parts of general use, as defi....
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....fied as per Section Note, Rules of Interpretation cannot be resorted to. He relied upon the decision in the case of Sealol Hindustan Ltd. v. U.O.I., 1988 (36) E.L.T. 283 (Bom.), wherein it was held that Note 2 prescribes rules for classification of parts of machines. According to Note 2(b), parts suitable for use solely or principally with a particular kind of machine are to be classified with the machine. In that case mechanical seals which were specifically designed for centrifugal pumps or compressors and could be used only with them were held to be falling by virtue of Note 2(b) under Heading 84.10(1) or 84.11(1). Reliance was also placed on the following decisions and Board's Circular. (i) C.C. v. Madra....
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....resumption that they have changed the classification for purpose of evading payment of excise duty. 5. Countering the arguments, Shri R. D. Negi, ld. SDR, submitted that the Appellants are removing hoses independently which shows that the hoses are finished goods by themselves and they are specifically mentioned in Heading 39.17 of the Tariff and applying Rule 3(a) of the Interpretative Rules, the heading which provides the most specific description shall be preferred to headings providing a more general description; that in their application for Registration under Rule 174 of the Central Excise Rules, they mentioned hoses as independent product which was first classified by them under Chapter 85 and later on under Heading 39.17 of ....
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....ons of the ld. Advocate for the Appellants that as per definition of 'Parts of General use' given in Note 2 to Section XV of the Tariff, tubes, pipes & hoses are not parts of general use as the heading relating to tubes & pipes is not mentioned in the said Note 2. Tubes and pipes of Iron or Steel are covered by Heading Nos. 73.03 to 73.06 of the Tariff which are not mentioned in Note 2 to Section XV which defines 'Parts of general use'. It mentions Heading No. 73.07 which covers - "Tube or pipe fittings of iron or, steel". According to Mc Graw-Hill Dictionary of Scientific and Technical Terms, Pipe Fitting means 'A piece, such as couplings, unions, nipples, tees and elbows for connecting length of pipes. "The product in question is hose whi....
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....r cleared from their factory as such...." The Adjudicating Authority did not make any enquiry as to the uses these are put after clearance from the factory whether these are used for conveying, conducting or distribution gases or liquids or only as spare parts of vacuum cleaner. No doubt end use of the product is not generally relevant for classification but as per Note 8 to Chapter 39 it is to be determined first that the impugned goods is a product of a kind used for conveying, conducting or distributing gases or liquids. Such a fact was not in dispute in Jyoti Plastics, supra. Further Note 2(n) to Chapter 39 clearly provides that Chapter 39 does not cover "Articles of Section XVI (machines and mechanical or electrical appliances)". On th....