2018 (2) TMI 850

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.... the classification under CTH---85334030, Thermistors. The revenue objected to the said classification holding that these 'Thermisters' are used in automobiles and are accordingly to be classified under Chapter heading 84159000 as parts of auto air conditioners. The lower Authorities affirmed the view of the revenue and accordingly demanded the differential duty on such classification. 2. The Ld. Counsel appearing for the appellant submitted that the 'Thermisters' are specifically mentioned under CTH 85334030 and cannot be classified under Chapter 84 as parts and components of air conditioners. 3. She relied on the Note 2 (a) of Section XIV of the Customs Tariff Act, 1985, and on the decision of the Tribunal in the case of classification....

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....ppears to be no dispute that were it not for the Section Note 2(b), the item in question would be classified under Tariff Heading 85.44 as contended by the appellant. Section Note 2(a) an (b) respectively provide as follows:  "(a) Parts which are goods included in any of the headings of Chapter 84 or Chapter 85 (other than Heading Nos. 84.85 and 85.48) are in all cases to be classified in their respective headings, (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 No. 84.79 or Heading No. 85.43) are to be classified with the machines of that kind. However, parts which are equally suitable for us....