2003 (11) TMI 372

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Commissioner (Appeals) under the impugned order, or under Heading No. 82.08 as claimed by Revenue. 2. Shri U. Raja Ram, learned Departmental Representative submitted that the Chaff Cutter Blades, commonly known as "Gandasa" are meant for mechanical appliances used in agriculture; that Heading 84.36 covers the machine for agricultural purposes; that the said Heading, however, does not cover the parts which are specifically classifiable elsewhere; that Heading No. 82.08 specifically covers "knives and cutting blades for machine or for mechanical appliances"; that as per Explanatory Notes of HSN below Heading 82.08, all unmounted blades for machines are to be classified under the said Heading; that the impugned blades are an indepe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... used in any other way or for any other purpose; that accordingly these are classifiable only under Heading 84.36, particularly in view of Section Note 2(b) of Section XVI which clearly stipulates that the parts suitable for use solely or principally with a particular machine are to be classified along with the machine; that further Note 1(f) to Section XV clearly excludes the articles of Section XVI from the purview of Section XV. The learned Advocate also contended that the Central Excise Commissionerate, Chandigarh, under Trade Notice 27/CE/98, dated 26-10-98 has classified the impugned product under Heading 84.36 only; that it has been held by the Supreme Court in Steel Authority of India v. Collector of Customs, Bombay, 2000 (115) E.L.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2 to Section XVI, which has been applied by the Commissioner (Appeals) to classify the impugned product under Heading 84.36 is subject to Note 1 to Section XVI. Note 1(k) to Section XVI clearly stipulates that "This section does not cover (k) Articles of Chapter 82 or 83". Once the Chaff Cutter Blades are specifically covered by Chapter 82, Note 2 to Section XVI cannot be invoked for classification in terms of Note 1(k) to Section XVI. There is no force in the submissions of the learned Advocate that Note 1(f) to Section XV excludes Articles of Section XVI from the purview of Section XV (in which Chapter 82 falls) inasmuch as the impugned goods are specifically covered by Heading 82.38 and, therefore, Note 2 to Section XVI, on the applicati....