1983 (9) TMI 307

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....the Respondent. ORDER The revision application dated 20-7-1981 against order No. 278/81, dated 2-4-1981 passed by the Collector of Customs, New Delhi has been transferred by the Government of India to the Tribunal for disposal u/s 131-B(2) of the Customs Act, 1962. 2. A consignment of aeroplane spares, including aeroplane lamps-miniature size, was assessed under Bill of Entry No. 4298, dat....

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....llector rejected the appeal. 3. In the present appeal, it is again contended that the goods are not electrical machinery or equipment but specific parts of Boeing 737 aeroplanes which are exclusively ordered and meant for it. The lamps have been manufactured according to the specifications laid down by the manufacturers of the Boeing aeroplane; they are aircraft parts catalogued items, as ca....

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....Lakshmi Kumaran relied on Interpretative Rules 3(a) which provides that the heading most appropriate to the goods should apply. Note 2(f) to Section XVII mentioned in the order under appeal, clearly excludes electrical machinery and equipment covered by Chapter 85 from this section, which also includes aircraft falling under Chapter 88. Heading 85.18/27(4) expressly covers electrical filament lamp....