2006 (5) TMI 244

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....-heading 8525.10 of Customs Tariff as Transmission Apparatus as against the classification adopted by the Department under sub-heading 8543.89 as a residuary entry other. The Commissioner after due examination of the catalogue and the items have clearly concluded that the Section Note 3(c) of Part II of classification of parts under New Excise Tariff Act 1985 would apply and not Section Note 3(d) as held by the Original Authority. The finding recorded by the Commissioner in para 4 is reproduced herein below. "4. I have carefully gone through the facts of the case and the written and oral submissions made by the party. It is not disputed by the Department that these imports have been made under specific contract for supply and instal....

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....are concerned, those that constitute an article by themselves should be classified under respective Headings. The Deputy Commissioner of Customs however has ignored the fact that para 3 (d) of Part II of Classification of parts under New Excise Tariff Act, should be read after exhausting the earlier paras. The appellants have correctly maintained that para 3 (c) specifically states that when parts are used principally or solely along with certain machines/apparatus, their classification would have to be made under the same Heading. I also find that between heading 8525 and 8529, the goods being in the nature of sub-systems and sub­components rather than parts, are more appropriately classifiable under sub-heading 85.25 itself. In view o....

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....in the nature of sub-systems and sub-components rather than parts. He submits that para 3(c) of Part II of classification of "parts" under New Excise Tariff Act should be read and applied. If it does not fall within the term of para 3 (c) then para 3 (d) should be applied. The original authority has erred in proceedings to para 3 (d) of Part II of classification of parts under New Excise Tariff Act. Therefore, the Commissioner after due examination and examining the entire records has correctly classified the item under 8525.10. 5. On a careful consideration of the entire matter, we notice that in terms of Part II of Mew Excise Tariff Act which deals with classification of "parts" 3(c) reads as follows: 3(c) - Note 2 of this sect....