2018 (9) TMI 327

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....or the Appellant Mr. K. Murali, AR For the Respondent ORDER Per : P. Anajani Kumar M/s. Hindustan Aeronautics Limited, the appellants, have imported, vide Bill of Entry No.942638 dated 30.11.2005, parts of helicopters for supply to Navy. Among the items imported was a 'cargo sling'. The Departmental audit opined that the 'cargo slings' is more appropriately classifiable as an accessory....

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....me, etc. The sling is only a minor part of the whole assembly of the said part. They have submitted a technical literature. 2.1 They have also submitted that the show-cause notice sought to classify the impugned goods under CTH 560790 but the Order-in-Original and Order-in-Appeal have classified it under CTH 7312 1010, which is beyond the scope of show-cause notice and violates the principles o....

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....or use with helicopters and its functioning is integrated with the helicopter systems. Directorate General of Civil Aviation, France and India have certified the same to be for use in helicopters. The same is also listed as part of helicopters in the parts manual of the helicopters and also in the flight manual. They submitted that even though the goods are classified under Chapter 73, exemption i....

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.... mere sting or wire or rope but is part of A90B100 which consists of other units. It was not correct on the part of the department to isolate a minor part of the whole assembly and to classify the same according to the metal used in the manufacture of the same. We find that the highly technical equipment cannot be differentiated into smaller parts and cannot be classified as per the make of a smal....