1983 (9) TMI 307

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....ri V. Lakshmi Kumaran, SDR, for 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 asse....

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....oods of this section, the Appellate Collector 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 ar....

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....assessed as such. On the other hand, Shri 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)....