AI Drafter 
TaxTMI 
TaxTMI 
2017 (12) TMI 292
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.... The facts of the case are that the appellant has fled bill of entry No.7806021 dated 30.8.12 for import clearance of combine harvester parts. The total assessable value of the goods was declared as Rs. 1,70,99,573.97 and total duty was declared as Rs. 20,57,763/- in the bill of entry. The bill of entry was assessed provisionally as per SVB order No.406/DC/SVB/KRC/08-09 issued by the Deputy Commissioner of Customs, GATT Valuation Branch, Mumbai and the appellant paid duty accordingly. The goods were examined by the examination staff in the second check, it was found that in the relevant bill of lading the goods were combine harvester in SKD condition whereas in the bill of entry, the appellant had declared 20 sets of combine harvester parts....
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....er lock washer 73182100 5620 38.427537 2338.77 10,12,2,1,4 675 5. Cotter Pin 73182400 780 9,637741 586.57 10,12,2,1 169 6. Spring 73209090 180 96,478668 5871.87 10,12,2,1,4 1694 7. Spring Pin 73209020 340 23.818323 1449.63 10,12,2,1,4 418 8. Bearing & Ball Bearing 84821090 400 1837.675190 111844.30 7.5,12,2,1,4 28915 9. Bearing Parts 84829900 650 1286.695649 78310.67 47.5,12,2,1, 20245 10. Gasket of Rubber 40169340 20 4.917953 299.32 10,12,2,1,4 86 11. Rubber Ring (O-ring) of rubber 40169.320 180 11.81273 718.94 10,12,2,1,4 207 12. Rubber Seal 40169....
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.... 1299.834321 79110.31 10,12,2,1,4 22825 29. Chain Parts 73159000 510 775.204394 47180.37 10,12,2,1,4 13612 30. Elbow, elbow fitting & Clamp 73079990 1180 271.403508 16518.12 10,12,2,1,4 4766 Total 1073136.13 297793 4. Therefore, differential duty was confirmed and the matter was adjudicated holding that the appellant has wrongly classified the goods. Consequently, the proper classification was done and redemption fine and penalties were imposed. The said order was challenged before the Commissioner (Appeals) who confirmed the order of the adjudication order. Being aggrieved from the said order, the appellant is before us. ....
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....s of general use for that section and Section Note 1 (g) of Section XVI excludes part of general use as defined in Note 2 to Section XV from its ambit. He also submits that as per Interpretative Rules, 1, 2A, 3A and Rule 4 of the General Rules for the interpretation of the Schedule contained in the first Schedule to the Act, it needs to be appreciated that the parts of the harvester imported by the appellant cannot be classified under Chapter 40 or chapter 73 or Chapter 82. Therefore, it is prayed that in view of these Interpretative Rules, Section Notes and Chapter Notes referred hereinabove, the parts are of Harvester of specific design and were imported for use as parts of the Harvester needs to be classified as goods covered by Tariff I....
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.... the items has been considered by the adjudicating authority in their respective heading. He submits that the import of machine cannot be considered in SKD condition as the goods have been imported under another invoice and therefore, classification of these goods are parts of different number and another invoice which clearly declared 20 sets of harvester parts whereas the classification under 84339000 is not disputed for that and the Chartered Engineer has given categorical finding that the item in question appears to be of general use. He also relied on the decision of this Tribunal in the case of Maschio Gaspardo India P.Ltd.-2016 (332) ELT 153 (Tri.-Mum.), M/s.Hindustan Petroleum Corporation Ltd. Vs.CC, Madras-1986 (24) ELT 637 (Tri.),....
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.... only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and provided Sub headings or Notes do not otherwise require, according to the following provisions." 11. Sub-Rule is not independent Rule, in fact, sub Rule is dependent on the Rule 2 to 6 and Rule 3 of the Interpretative Rule is applicable to the facts of this case which is reproduced: 3. When by application of Rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effect as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. H....