2017 (9) TMI 65

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....A. K. Singh and Sh. Govind Dixit, ld. ARs and Sh. S.S. Dabas, Advocate for the respondent - assessee have been heard. 3. The Revenue's main submissions are- (i) The goods in question are clearly "brushes" even though they are used as "Parts" of a machine. Heading 9603 refers to "Brooms, brushes (including brushes constituting parts of machine, appliances or vehicles)...." This description is not only specific but contains a positive assertion that "brushes constituting parts of machines" are included. (ii) The Chapter Notes to chapter 96 do not make any exclusion for brushes that are parts of machinery falling under CTH 8430 which would have been the case if the Legislative intent were such. (iii) Section Note 1(O) of section XV....

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....M. The functional character of the Tail Brush is shielding and thus it is classifiable as a specific part of TBM under heading 8431 rather than under the generic classification of brushes of heading 9603. 5. The facts of the case and submission of both the sides have been carefully considered. 6. The main contention of the Revenue is that Note- 1(O) to Section XVI of Customs Tariff says that brushes of a kind used as parts of machines (heading 9603) are not covered under Section XVI. Section XVI covers Chapter heading 84 and 85 of Customs tariff, thus the argument of the Revenue is that the subject item imported, which has been named as „Tail Brush FRIC‟ cannot be classified under Chapter 84 but it should go under chapter ....

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....pally with the machinery of headings 8425 to 8430 8431 10 - Of machinery of heading 8425: 8431 29 90 --- Other....... - Of machinery of heading 8428 -- Of lifts, skip hoists or escalators............ 8431 43 -- Parts of boring or sinking machinery of sub-heading 8430 41 or 8430 49: 8431 43 10 --- Of boring or sinking machinery, self propelled .... 8431 43 90 Other........ 7.2 From the descriptions given for the relevant headings / sub headings of Chapter 8431 and for Chapter 9603 given above make it clear that Chapter 8431 covers the parts which are suitable for use solely or principally with the machinery of headings No. 8425 to 8430; whereas brooms and brushes (including brushes, which are part of ma....