2005 (11) TMI 335

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....column switches under Customs Tariff Heading 8536.50 and claimed the benefit of Notification No. 21/02-Cus., dt. 1-3-2002 as amended at S. No. 331 for concessional rate of duty. However, the Bills of Entry were finalized by the lower authorities who classified the column switches under CTH 8431.49.90 as parts of excavators and not as independent articles under CTH 8536 on the ground that the item imported has multiple functions than simply establishing electrical contacts. Further the column switches were found not only to operate the electrical system of excavator but also had the function of a gear. The appellants contention before Commissioner (Appeals) that the item falls under 8536.50 did not result in an order in favour of them. 2.....

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....70 (Tri. - Delhi)           In this case, the appellants had claimed classification under Tariff Heading 8536.90 with benefit of Notification No. 17/01. Though the Customs Authorities took the view that the item should be correctly classified as "part of compressor" under Tariff Heading 8414 without the benefit of exemption, the Tribunal decided that the item is an independent complete article itself. (ii)     Perfect Electric Concern Pvt. Ltd. v. CCE, Patna - 1997 (93) E.L.T. 622 (Tri.)           In this case Tribunal held that in the scheme of new Central Excise Tariff Act, classification has to be determined under the Ru....

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....he subject item can be clearly and straightway brought under 8431. He also shows the drawing produced by the importers at the time of import in respect of their Part No. 701/21200. He points out that the subject item has been described by the importer as "part" and not as "switches" in this drawing. He further informs that even in the Bills of Entry filed by them, the item is described in terms its parts numbers. He refers to the letter dt. 16-6-2003 in which the importer themselves had stated that the items in question are specific parts of the Excavator Loader/Machines and cannot be used anywhere else. To support his contention, the Ld. DR relies upon the following judgements : (i)      P.M.P. Auto Industries L....

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....ms Tariff Act, 1975, itself lays down elaborate rules of interpretation of First Schedule and classification of goods therein. These rules, in the form of principles, are laid down in the beginning of the First Schedule itself as well as in each Chapter. Every heading therefore, has to be interpreted in the light of the relevant principles of interpretation, section notes and chapter notes. All the relevant rules of the interpretation in the import tariff are to be applied for classification of goods". (iv)          UOI v. J.M.A. Industries - 1995 (77) E.L.T. 278 (S.C.) "Since the main or the principal entrydeals with electric lighting fittings in the households, the switches and dippers ma....