1982 (12) TMI 216

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....o be disposed of by the Tribunal as if it were an appeal filed before it. 2. The goods which are the subject-matter of these proceedings are "shells" which are claimed to be a part of lightning arresters with a rating of 400 KV. These have been classified under sub-heading (1) of Heading No. 85.18/27 of the Customs Tariff Schedule. The appellants are claiming their classification under sub-heading (3) of the same heading. The Appellate Collector of Customs had rejected the above contention on the ground the "insulators" are separate from "apparatus for the protection of electric circuits". He had held that such apparatus (including parts thereof), which falls within sub-heading (3), did not include insulating fittings, as these are no....

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....ction of the shells was not only to provide insulation against electricity but it also had a heat resisting property which is necessary when dealing with the very high voltages of lightning flashes. 5. In support of his contention that the "shells" were "parts" and not "fittings", the appellants' representative quoted the definition of "Part" appearing in paragraph 2 of the Import Trade Control Policy for 1981-82. 6. On behalf of the Department, Shri Raghavan Iyer pointed out that the appellants had to rely on the ITC policy in support of their contention that the goods were parts of apparatus for the protection of electrical circuits, and that, by implication, this was an admission that their proposition did not find support in....

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....t of such goods under sub-heading (3) of the above mentioned heading. He could not, however, say what had happened subsequently in those cases. 8. The Tribunal finds that the subject goods are clearly for use in the assembly of high voltage lightning arresters. Even the Departmental Representative had not contested that they could be called parts of a lightning arrester. Therefore, if there were no other conflicting considerations, they might be classified on merits as parts of "electrical apparatus ......... for the protection of electrical circuits..........", which fall under sub-heading (3) of Heading No. 85.18/27. 9. However, the same main Heading also separately mentions "insulators of any material". It is, therefore, clea....

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....case. An article which is specifically described in the main Heading 85.18/27 separately from "insulators of any material", would properly be regarded as being classified in accordance with that description. However, a part of such an article would be subject to the operation of part (a) of the above-mentioned note, according to which where such a part is separately described by itself, it is to be classified in accordance with that description. In the present case, "insulators of any material" are separately and specifically mentioned in Heading No. 85.18/27. There is no doubt that this description is applicable to the goods under consideration. Accordingly, it is this description which would be applicable for purposes of their classificat....