2016 (10) TMI 665

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....33 whereas the Revenue prefers classification under Chapter heading 84159000. 3. The appellant has been represented by Ld. Advocate Mr. Prabhat Kumar. He, inter alia, mainly pleads as follows: • Reference is made to the Tariff Entry 8533 showing that item is a Resistor and the item imported being a Resistor could be placed under Chapter heading 85334020 and there cannot be any other Chapter heading for the goods in question. • Reference is also made to Chapter Heading 8415; there Air Conditioning Machines and in its sub heading 84159000 parts of air conditioners are covered. The subject item is primarily a Resistor, therefore should be classified under Chapter heading 8533. • Reference is made to HS....

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....s to be charged for misclassification and goods can be confiscated and penalty is to be imposed. • The goods namely Auto Air Conditioner Resistor, as declared by the appellant deserve classification under 84159000 as these are sub-assemblies and cannot be called as mere Resistors. • The appellant wants to claim benefit of Notification No. 24/05-Cus dated 01.03.2005 that is why they wrongly classified the goods under Chapter heading 8533 as it is mentioned at serial No. 3 of the table annexed to the Notification No. 24/2005 (supra). • Reference is made to Bill of Lading where classification for the goods has been mentioned as "H S Code 85362000" When under Bill of Lading classification has been shown as....

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....to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules : (a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings;" However, Section Note 2(b) to Section XVI says as under: (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the machines of that kind....

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....pes. In respect of PARTS HSN Notes to Chapter 8533 says as below: Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), parts of the resistors of this heading are also classified here." Here it refers to General Explanatory Note to Section XVI. When we refer to Section XVI, we find as given in para 6 above Note 2(b) to Section XVI clearly says that if parts are suitable for use solely or principally with a particular kind of machine then such parts are to be classified with the goods (machines) of that kind. 7.2 The item in question is being specifically used in the Auto Air Conditioner as Resistor. There is no dispute that such item is not a mere resistor or an i....