TaxTMI 
TaxTMI 
1998 (2) TMI 607
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.... it was cleared for manufacture of passenger type of vehicles and hence on the basis of investigation and after carrying out detailed adjudication the lower authorities confirmed the classification under sub-heading No. 8706.30 of the Central Excise Tariff. In this case the show cause notice was issued on 28-8-1986, which was adjudicated by the Assistant Collector by his order dated 6-2-1987 and has also confirmed a duty demand of Rs. 38,704.80 under Section 11A of CESA, 1944. The Assistant Collector in his order has held that the goods chassis and cowls had been manufactured as vehicles for transport of goods. However, the chassis and cowls so manufactured are capable for being used for manufacture for carrying passenger type of vehicles. He has observed that since the classification and rate of duty in the present case depends on the kind of vehicles in which it is used and therefore, the claim of the appellants cannot be accepted to the effect that the classification should be independent of what happens to the goods subsequently. This reasoning has been adopted on the ground that at the time of removal according to purchase orders assessee knew for what purpose those can be use....
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.... duty at 20% ad valorem, in terms of Notification No. 162/86-C.E., dated 1-3-1986. (iii) Chassis fitted with engines for Motor Vehicles falling under Chapter Heading 8701 to 8705 of the Central Excise Tariff Act, 1985, are classifiable under Heading No. 8706. The details of all the vehicles were given in Annexure to the show cause notice. The party classified NC-640/665 chassis and cowl for use of Heading No. 87.04 i.e. for the motor vehicles meant for transport of goods. (iv) On the basis of intelligence collected by the department that the chassis cleared by the party by declaring that they were for the motor vehicles for the transport of goods, were in fact used for the motor vehicles for the transport of persons. Motor vehicles for transport is classifiable under Chapter Heading 8706.30 which attracts duty at 35% ad valorem. Working on the above intelligence, Supdt. Range-H, of Nasik Division, in whose jurisdiction the party's factory is located, called for information from the actual customers of NC-640/NC-665 chassis to know as to whether the same were used for vehicles for transport of goods or for transport of persons. A larger number of customers spread ....
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....ure Research and Training Institute, Mysore, for fabrication of metal body station-wagon (Passenger vehicle). (x) Directorate of Fisheries, Bihar : vide their letter No. 262/Fish/dated 4-2-1986 for supply of three number of NC 665 for fabrication of jeep body with Dunlop Seats and canvas hood (Passenger vehicle). (xi) Letter No. J:CN:PR:637/1036, dated 4-7-1986 to Lal Bahadur Shastri Engineering RES & Consultancy Centre, Trivandrum. Regarding supply of NC 640 Cowl and chassis with Roplas Hiridar fibre glass body. It is mentioned that they are requesting their Bombay office for release of cowl and chassis early to Roplas, Pune for fitment of FRP body. (xii) Letter No. MD/APG/9808, dated 26-12-1986 to M/s. Simla Automobiles, Simla regarding NC and CJ Advertisement. The advertisement in `Nava Bharat Times' dated 13-12-1985 mentioned that NC-640 DP Cowl and Chassis-4WD & 2WD with several body options which shows that the party had prior knowledge of NC Cowl and Chassis to be utilised for passenger carrying applications as one of the option and as admitted by Shri S.K. Sengupta in his statement dated 3-3-1988 recorded before the Assistant Collec....
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....the Mini truck of the same model is that in case of mini truck it has got a platform mounted on chassis. The Preventive Officers with the Assistant of Central Excise Officers of Pune Collectorate searched the premises of Regional Sales Office situated at 6-R. Ambedkar Road, Pune and the premises of M/s. Silver Jubilee Pvt. Ltd., Pune on 29-2-1988 and recovered incriminating documents and recorded the statements of concerned individuals. Shri H.F. Eduljee, Branch Manager, Regional Sales Office of the party at Pune stated that their office was handling only Jeep trucks upto August, 1987 and thereafter the additional responsibility of Jeep was placed with them by a general directive by the Head Office, Worli, Bombay. That the orders are placed by the dealers directly to their Head Office and supplies are made from the factory. That they have no relation with any other body builder. Shri D.A. Birajdar, Chief Accountant of M/s. Silver Jubilee Pvt. Ltd., Pune stated that they deal in Mahindra vehicles & spare parts. They receive cowl and chassis and platform in case of NC-665/640 models. That they deal in fibre glass bodies manufactured and sold by M/s. Roplas India Ltd., Pune a....
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....s developed in the year 1982 or 1983. Thereafter they developed Ashwini Ambulance and Ashwini Passenger in the year 1984 followed by ranger type of body on NC 665. The latest on the NC vehicle is FRP Hirider Super Deluxe. These bodies were developed in answer to market demands. The sitting capacity of different type of bodies referred above has been stated to be as follows :- 1. Hirider 6+1 (Driver) 2. Ashwini Passenger 7+1 (Driver) 3. Ranger 7+1 (Driver) 4. Hirider Super Deluxe 8+1 (Driver) The above referred bodies made on NC vehicles are only meant for passenger carriage. These vehicles are not meant for the purposes of carrying loads. That production is undertaken of all the FRP bodies for passenger utility. The views of original manufacturers i.e. M/s. Mahindra & Mahindra is taken because the sale of body from their company and sale objectives of vehicles of the party are complementary to each other. The Preventive Officers along with the assistance of officers of Nasik Division and the Officers from Central Excise Collectorate, Bombay-I searched the Central Sales Office and the registered Head Office of the M/s. Mahindra & Mahindra at....
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...., Bangalore he was aware that the same was for application of passengers. That the body would not define a specific use. The Jeep with Ashwini and Hiriders body does not prevent the vehicle from being used for both load and passenger vehicle. That their vehicle is capable of multiple use by the customers and they were aware that customer was using their vehicle for application of passenger. He further deposed that they had knowledge that the vehicles were being put for passenger application by the customers. That the passenger application is a multiple use by the customer. NC Cowls and Chassis were for multiple use. (iv) In his statement dated 11-5-1988, Shri K.S.C. Parthasarthy, Deputy General Manager (R&D) of the party deposed that progressive springs were for comfort in riding of the vehicle with improved riding characteristics, the safety of vehicle was also improved. That the introduction of progressive springs aimed at primarily removing problems of bumpy ride and consequently allowing the comfortable ride. That the total load carrying capacity of springs remained unaltered hence pay load of the vehicle did not change but the comfort of the passengers improved in the ....
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....40 remained the same due to use of progressive springs at rear and front and the use of shock absorber. In his letter dated 15-3-1988, Shri R.K. Pitamber, Deputy Managing Director (Operations) of the party addressed to the Collector, Central Excise, Aurangabad has stated that the vehicles in question which was introduced in 1981 and designated the NC 665 was designed as a mini truck and the company found that a number of such vehicles though not designed for the transport of person were in fact put to use of transport of persons. Later the company introduced the cowls and chassis model of that vehicle and made certain design changes in the chassis and these changes of design consisted of reducing the size of the tyres and changing the design of the springs and suspension. The changes though mainly introduced for reasons of safety for the transport of goods had the effect of making of chassis capable of adaptation for the transport of persons. The letter further mentioned that they were aware that a number of NC series Cowl and Chassis vehicles have been converted to passenger application. In order to know the difference between the vehicles for the purpose of Transport of per....
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.... specification are that the later model of vehicle does not have shock absorbers. According to opinion furnished by V.R.D.E., Ahmednagar the vehicles for transport of persons have soft springs and shock absorbers which distinguishes it from the vehicle for the transport of goods. As NC 640 has shock absorbers and soft springs, therefore, it appears to have been designed for transport of persons. In view of the allegations made up in the show cause notice and the annexure filed in detail that the party had prior knowledge regarding the end use of the Cowls and Chassis cleared by them. Therefore, the demand of Rs. 3,53,78,652.30 was and also they were asked to explain as to why penalty should not be imposed. It was alleged that the party had suppressed the facts with an intend to evade payment of duty, therefore, the extended period of 5 years is rightly applicable in the present case. 5. The assessee filed their reply to the show cause notice through their advocates. At the outset, it was contended that Rule 9 (2) cannot be invoked in the present case, as the goods had been cleared after due approval of classification list, price list etc. and were openly cleared in the u....
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....leted occupant compartment with at least the wind screen and seats fitted, that required only the completion of the occupant compartment and the addition of cargo-carrying work performing or load bearing components to perform its intended functions." 7. They contend that even the Supreme Court in the Automotive Manufacturers as reported in AIR 1972 SC 229 has observed : "Ordinarily chassis have bodies attached to them for commercially profitable use." 8. They have relied on the literature of other companies also following similar procedure for manufacturing their vehicles. They stated that the fact that the use of vehicles can be altered not only at the stage of initial purchase but subsequently is recognised by the Excise Department itself as is clear from the Trade Notices issued in 1988 by the Baroda, Bombay and Hyderabad Collectorates. They stated that the object in selling chassis is to enable the individual purchaser to have a body built on such chassis to his individual requirements. They furnished a table to show that of the total number of 25086 NC models cleared between 1-3-1981 and 31-3-1988 as many as 13425 constituting 54 per cent of the total were c....
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....the correspondence to show that the said vehicles were suitable for multiple operations including passenger use. Therefore, they stated that it was a matter of common knowledge throughout the country and also known to the department about the said chassis being put, amongst others, to use as passenger vehicles. They also stated that the vehicles cleared in the form of cowl and chassis are in the all basic respects identical to the vehicles cleared as mini-trucks, the only difference being that in respect of the latter certain fixtures and fittings have been added to enable the said vehicles to function as mini-trucks. They state that as there is no significant difference between the two, therefore, it established, inter alia, by the observations made during the inspection by the CERA Audit dated 9th May, 1983 in which it was contended that the cowl and chassis were nothing but intermediate products of mini-trucks. They had disputed these contentions. They had relied on the correspondence on this aspect of the matter to show that it conclusively establishes that the said cowl and chassis are in all basic respects identical to the said mini-trucks. They stated that as far as the desi....
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....vehicles are the subject matter of Heading 87.02 and 87.03. Heading 87.02 read with Chapter note 3 means a motor vehicle designed for the transport of 10 or more persons including the driver. Heading 87.03 deals with either motor cars or other motor vehicles principally designed for the transport of less than 10 persons, and includes station wagons and racing cars. Heading 87.04 deals with motor vehicles for the transport of goods. Heading 87.05 deals with special purpose motor vehicles. They stated that passenger type motor vehicles would merit classification under either Heading 87.02 or 87.03, depending upon their design. If they had designed for the transport of 10 or more persons they would merit classification under Heading 87.02; if they had designed for the transport of less than 10 persons, they would merit classification under Heading 87.03. If the motor vehicles are not principally designed for the transport of persons they would not merit classification either under Heading 87.02 or 87.03. They relied on the meaning of the word "for" as appearing in Indian Chamber of Commerce in AIR 1976 SC 348, 356. The Supreme Court has explained the meaning of the word "for" :- ....
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.... 4. Advani-Oerlikon Ltd. v. Union of India, 1981 (8) E.L.T. 432. They also stated that the advertising materials cannot be relied for the purpose of determining how a particular object should be classified under the Central Excise Tariff. In this context, they relied on the judgment of the Bombay High Court in the case of Blue Star [1980 (6) E.L.T. 280]. Leuko Plast [1985 (20) E.L.T. 70 (Bom.) = 1987 (11) ECR 204] and Union Carbide [1976 (38) STC 198]. They also stated that the proviso to Section 11A(1) of the Act cannot be invoked in the present case. They stated that the new Tariff came into force on 1st March, 1986 and that they had submitted a classification list classifying the NC cowl and chassis under sub-heading 8706.40 and the said classification list had been approved by the Assistant Collector on 27th August, 1986. They stated that before the said classification is approved it is the duty of the officer to carry out such enquiries as is provided under the provisions of Rule 173B and once the classification is deemed to have been approved it follows that such classification is deemed to have been approved after due enquiries. They also relied on several mater....
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....06.20, 8706.30 and 8706.40. Therefore he has applied Interpretative Rule 3(c) for the purpose of classifying the goods under sub-heading 8706.40 of the Central Excise Tariff Act, 1985. He has held that if predominant use is taken the said cowl and chassis should be classified under Chapter sub-heading 8706.40 only and this view is supported by Rule 5 of Rules of Interpretation. He has also looked into the aspect pertaining to the expression "FOR THE VEHICLES" would mean and convey. He has held that one has to go into the aspect of designing of the chassis to determine the term "used for", in that event one has to go to the predominant use which is for the goods vehicle and therefore, no demand on merits could be made. In order to arrive at this conclusion he has looked into the technical literature produced by the appellants. He has noted from the Book Manual on Design and Application of leaf springs, SAE HS J-738 by Society of Automative Engineers, USA to state that variable or progressive spring is a popular type of spring particularly in the light truck models. They have the potential of improved ride quality over a wide load range. They are particularly used where a relatively ....
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....sition that the `Cowl and Chassis' in the present case is meant for a vehicle principally designed for the transport of persons like a Sedan or Saloon car should be cleared under Chapter Heading 8703.00. He has also referred to the opinion given by the Government Institutes V.R.D.E. (Vehicle Research Development Establishment of Ministry of Defence, Govt. of India) & A.R.A.I. (Automative Research Association of India, Research Institute of Automative Industry of Ministry of Industry). On reference by the enquiry officer that it was not possible to state that the chassis were designed for passenger vehicle. He has also referred to certificate issued by VJTI (Victor Jubilee Technical Institute, Bombay a Govt. of Maharashtra run Engineering Institute have Motors Degree Courses in Automobile Engineering) has categorically opined that the chassis was not suitable for passenger use and has features essential for a vehicle used for transport of goods. In view of these certificates from the experts, he has held that it does not support the view that the design is for suitable or appropriate for vehicle for transport of persons. Therefore, he has held that he could not find any specific des....
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....ded by M/s. Mahindra & Mahindra and about their building passenger and ambulance models on the NC vehicle during the said period and the same had been done after obtaining the views of the original manufacturers. It is also contended that the opinion of technical experts should have been accepted especially the opinion of VRDE under Ministry of Defence, who had opined that the only features distinguishing between load carrying vehicle and passenger carrying vehicle is that the load carrying chassis is provided with stiffer suspension whereas the passenger carrying chassis is provided with a softer suspension along with shock absorbers to provide a good riding comfort and that the tyres, their size is decided based on the load to be carried. The opinion of the Automotive Research Association of India is also relied which had given the opinion that it is difficult in the Indian automobile field to distinguish between the chassis designed for passenger carrying application and the chassis designed for goods carrying application, as there are hardly any such clear demarcation existing today. It was also clarified that ideally speaking the suspension system for passenger carrying versio....
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.... it was for a different vehicle Model No. NC 640-DP and it was a part of the project report for designing a personal vehicle. Records are there to indicate that more of the vehicles had been used for passenger traffic and the assessee in its Circular dated 8-2-1984 to its dealers, had advised that "vehicle is a passenger vehicle & softer springs had been added". They stated that when there is no prescribed specifications or authoritative guidelines to decide whether a particular chassis is meant for transporting goods or transportation of passengers; the Collector ought to have considered the actual use of the chassis while deciding the classification of the chassis on the basis of maxim "resipsa loegiter" (the thing speaks for itself). It is stated that in this case VJTI had mentioned that the chassis are not fit for transporting passengers, therefore, the opinion of VRDE quoted that the vehicle for transport of passenger had soft spring and shock absorbers which distinguished it from the vehicle for transportation of goods ought to have been considered. They stated that the admission of the stated persons had been duly corroborated by various experts from all over the country, th....
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....the goods had been cleared for the purpose of passenger vehicle, yet it was not done with an intention to evade duty, as it is well settled that end-use is not the criterion. He submits that it is well settled that unless the heading or the entry specifically so provides the end-use of an article is irrelevant for the purpose of article because the articles must be classified when it is cleared (for the purpose of Excise Duty) or when it is imported (for the purpose of Customs Duty). In this regard, he relied on the judgment of the Supreme Court in the case of Dunlop India Ltd. v. Union of India as reported in 1983 (13) ELT 1566 (S.C.) = AIR 1977 SC 597, 607 and that of Bombay High Court judgment rendered in the case of Sainet Pvt. Ltd. v. Union of India as reported in 1984 (18) E.L.T. 141, 148. He submits that the sub-heading 8706.30 does not specifically or at all refer to the actual end-use of the chassis; on the contrary if correctly read, introduces the criteria of design, not the actual end-use. He submits that when the Parliament wanted to specify actual end-use it always does so specifically as can be seen from the Headings 37.07 and 40.11 and such is not the case with rega....
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.... merely because the opinion had obtained by the assessee it is no reason to disregard it, particularly as there was no opinion or evidence to the contrary and as the Tribunal had also directed the Collector to consider the said opinion. He relied on the judgments rendered in the case of Ram Prasad v. Gold Control Administrator as reported in 1987 (31) E.L.T. 436 (Tribunal) and that of Shantilal v. Collector of Customs as reported in 1989 (41) E.L.T. 144. He also refe- rred to uncontroverted affidavit of Mr. Parthasarthy, General Manager (R&D) that the said chassis were not designed for the transport of persons and that he has not been cross-examined though made available and his statement is required to be accepted. In this regard, he relied on the following judgments : 1. AEG Carapiet v. A.Y. Dederian - AIR 1961 Cal. 359 2. Modi Rubber Ltd. v. C.C.E. - 1989 (42) ELT 48 (Tri.) = 1989 (13) ETR 820 3. M. B. Moosa v. C.C. - 1986 (25) E.L.T. 804 4. Chander Kumar v. C.C. - 1990 (49) E.L.T. 257 14. He also submits that there is no ground to invoke Rule 9(2) as there was no clandestine removal and that the department's conten....
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....f persons. He submits that M/s. Roplas India Ltd. had their office in M/s. Mahindra and Mahindra and that M/s. Mahindra & Mahindra shares in their company and M/s. Mahindra & Mahindra had control over them in terms of payment of provident fund and other aspects. There has been admission in the matter and it has a bearing for decision of the case. He submits that the correspondence of the appellants with the customers came to their department's knowledge only after search. He submits that even in their earlier correspondence there was no indication about their clearances of the same goods for two purposes. Therefore, their contention that there is no suppression in the matter. The evidence of VJTI cannot be relied, as it is self-interested testimony. Even the reports of ARAI indicates that there is no specific design for any of the said end-use. 17. We have carefully considered the submissions made by both the sides and have perused the records. 18. In this case, it is clear from the admissions of the witnesses that the appellants had prior knowledge in large section of supplies pertaining to use of the chassis and cowl for use of transport of persons. However, for t....
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....ssis Cowl" from the Australian Design Rules, which has extracted supra. From the reading of the relevant pages of "Motor Vehicle Technology & Practical Work" by J.A. Dolen at exhibit 2 of assessee's paper book, it is clear from page 79 that a chassis, or carriage unit, comprises of - 1. Front Suspension 2. Steering mechanism 3. Radiator 4. Engine clutch and gear box 5. Propeller shaft 6. Rear springs to which is attached the rear axle 7. Road wheels 8. Shock absorbers, fuel tank, petrol and hydraulic pipes, brake shafts and cables, and, of course, some means of mounting these components. The literature states that "On a conventional chassis the components are mounted on a frame, which at a later date in the vehicles manufacture will have the body fastened to it. Many production cars are now made with a combined welded construction of strengthened floor and body which replaces the conventional frame". On a further discussion on the types of frame, the literature concludes at page 82 that - "In general this type of chassis is used on large or expensive cars and commercial vehicles, and where the same eng....
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....he second stage. When complete contact is made between the first and second stages, the spring is then operating in the high rate range". 20. The letter dated 8th Aug '88 from "The Automotive Research Association of India" also states that the progressive springs are an improvement over the `rigid springs' and this can be used for goods carrying vehicle also. The said letter at page 163 of paper book is reproduced herein below : "The Automotive Research Association of India Research Institution of the Automotive Industry with the Ministry of Industry, Govt. of India VT/TMB/MM/CE/65 Dated 4-8-1988 M/s. Mahindra & Mahindra Ltd. Automotive Division Akurli Road Kandivli (East) Bombay 400 101 Ref : Your letter No. M&M/ELC/NSK-27/87-88, dated 31-5-1988 and letter even No. fy. 5-6-1988 Dear Sirs, Though the differences in fully built vehicles for passenger and goods carrying applications are obvious, distinguishing between the chassis designed for passenger-carrying application and the chassis designed for goods carrying application is difficult in the Indian automobi....
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....de your letter No. M&M/ELC/NSK-27/87-88 dated 5-6-1988 appears to be normal improvements being carried out from time to time and does not uniquely distinguish the vehicle for being classified as passenger version only. Thanking you, Yours faithfully, for the A.R.A.I. Sd/- T.M. Balaraman Deputy Director". The report of Victoria Jubilee Technical Institute at page 177 of paper book have opined that NC 640 DP vehicle has features are essential for a vehicle used for Transport of goods. The entire report is extracted herein below : "Victoria Jubilee Technical Institute (Central Technological Institute Maharashtra State) MATUNGA, BOMBAY - 400019 REPORT Safety is an important criteria in the design of both passenger and goods vehicles, but comfort is much more an important criteria in the design of passenger vehicles. Comfort in vehicle is affected by fatigue due to vibrations in all directions and modes, surroundings in the vehicle, random or continuous noise, the external scenery, etc. Many of the factors are subjective in nature, but the results of some experiments regardin....
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....877579 N/m In first mode of vibration, the frequency comes out to be equal to 1.746 Hz and in the second mode of vibrations, it comes out to be equal to 9.736 Hz. The above frequencies are undamped frequencies. The frequencies are little modified by dampers. CJ-500 D vehicle is fitted with shock absorbers with resistance values at 85 rpm and 76.2 mm (3") stroke. Extension = 1225 240 N.S/m and  Compression = 557 200 N.S/m The front shock absorbers are at an inclination of 6^o with vertical and rear shock absorbers are at an inclination of 28^o with vertical. Total critical damping force = 32867 N.S./m Effective damping force of front shock absorber each = 1218 N.S./m. Effective damping force of rear shock absorber each = 1082 N.S./m. Total effective damping force of four shock absorbers = 4600 N.S./m. Damping co-efficient = 0.14 Bounce frequency in first mode of vibration considering damping = 1.584 Hz. NC-640-DP-4 WD vehicle is fitted with shock absorbers with resistance values at 85 rpm and 76.2 mm (3") stroke. Extension = 2562 + 316 N.S./m. a....
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.... in inferior ride quality for NC - 640 DP. Since use of NC 640 DP as a commercial vehicle would result in increased height of c.g., which would reduce lateral stability of the vehicle, the higher spring stiffness helps in reducing the rolling of the sprung mass and hence improves lateral stability which is necessary if it is to be used as a load carrier. Based on the above calculations and ride tests, we are of the opinion that - This NC 640 DP vehicle has features, which are essential for a vehicle used for transport of goods. These features make this vehicle unsuitable for transport of passengers. Sd/- Head of Mech. Engg. Department. Bombay, 10th May, 1998. 21. The Assistant Collector sought opinion from "The Automotive Research Association of India" whose report appears at page 223 of the paper book. They have categorically stated most of the vehicles manufacturers use the same basic design on chassis both for bus and for truck applications. They also state that progressive springs are an improvement over the `rigid springs'. The full text of the report is....
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.... alone whether the chassis is intended for passenger or truck application due to - (a) hydraulic shock absorbers being used for both goods carrier and passenger carrier versions by many manufacturers. (b) progressive springs being also used for both types of the modern design. The selection of tyre size on the vehicle is governed by the Gazette of India. Part II, Section 3, sub-section (ii) of Ministry of Shipping and Transport dated 31st March, 1983, which stipulates the maximum permissible load on the vehicle. The vehicle manufacturer is free to choose a bigger tyre than what is stipulated for increasing the tyre life or the ride characteristics. Hence the tyre size is governed only by the GVW and not by the type of load to be carried such as goods or passenger. The two specifications listed in your letter as vehicles A & B appear to be almost identical and it would not possible to state whether these are intended only passenger carrying or only for goods carrying or for both. We also regret that we are unable to give you any reference on authoritative publication in this field since we are not aware of any. The term, commerci....
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....hat "the design consideration for the passenger carrying vehicles are clearly different such as pneumatic suspension, integral body construction and rear engine (in the heavier class), etc." It also states that "the suspension parameters such as spring stiffness are designed to cater for the road load and the road conditions and many LCV manufacturers use same springs for both the applications". It further states that "progressive springs have been in vogue on commercial vehicles for carriage of goods for quite some time". This portion of opinion adds lot of weight to accept the plea of the assessee. 25. The plea that Interpretative Rule 3(c) applies is also acceptable. The Rule 3 is reproduced. "3. When by application of sub-rule (b) of Rule 2 or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows : (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the it....