TaxTMI 
TaxTMI 
2008 (7) TMI 289
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....e that M/s. Siyaram Silk Mills Ltd. Mumbai (hereinafter called the Importer) filed a Bill of Entry No. 1535 dated 12-11-2001 to clear 2400 P.C. of 'men's long sleeve shirt with tie' for a value of Rs. 5,77,605/-, claiming of Bangladesh origin and classification under 6205 of Customs Tariff Heading with a claim of benefit of Notification 105/99 dated 10-8-99. The goods were examined under the first check and the representative sample got tested from the Textile Committee, Mumbai and found as declared. 4. Since 'Shirt' and 'Tie' are specifically classifiable under CTH 6205 and 6215 respectively, these were classified accordingly and assessed to duty as applicable. The extension of the Notification 105/99 was subject to the fulfillment of c....
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....ificate has been issued in terms of the guidelines on the reverse of C.O. Certificate, it is not open to the lower authority to look into the criterion provided in the Rules. 6. We have examined the position. We find that the Shirt is classifiable under CTH 6205.20 and the 'Tie' under CTH 6215. Basic Customs Duty on both items is specific i.e. Rs. 85/- per piece and Rs. 55/- per piece respectively. The CVD on Shirt is @ 16% on 60% of M.R.P. CVD on 'Tie' is NIL. Since both the items are specifically covered in the Customs Tariff Act, they are classifiable separately. The Commissioner (Appeals) has decided the classification by adopting and interpreting the provision of Rule 3(b) of General Rule for Interpretation of the Schedule, which is....
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....headings are to be classified in their own headings even if put up in sets of retail sale. For the purpose of this Note, the expression "textile garments" means garments of Heading Nos. 61.01 to 61.14 and Heading Nos. 62.01 to 62.11." By going through this note, the Commissioner (Appeals) has held that goods falling under 6212 to 6217 if they are to be regarded as one set and classification of which would more appropriately be under Chapter 6205 in terms of Rule 3(b) of Rule of Interpretation. Shirt is falling under 6205. Hence in terms of this note, it has to be classified separately. It is not known on what basis the Commissioner (Appeals) has included 'Tie' in this group, whereas it is classifiable under 6215. Further Rule 3(b) is not ap....
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....ption. 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 items in a set, these headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. In the present case, correcting fluid and diluter are two distinct products and they are specifically covered by the Headings 3823.00 and 3814.00 respectively. When these are cleared separately, they are assessed separately under these headings. These two products though packed in a common container for clearing in some cases for the convenience of the users, these are not mixture nor are composite goods. Theref....
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....facts of the present case. 13. In the case of Future Innovations Pvt. Ltd. relied upon by the Importer, the goods in question was the combination of two products and it was held that it is classifiable under Heading 8301.20 which covers 'Locks of a kind used for motor vehicles' and not under 8531.10 which covers 'Burglar or fire alarm and similar apparatus'. The lower authorities, on the basis of the catalogue, held that the item under import is primarily a car alarm system with locking facility as a secondary function and hence classifiable under. 8531.10. This was set aside by the Tribunal on the ground that the lock is main line of defence for car coming as normal accessory for cars and alarm is only secondary to security of moving ob....
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....ogy is not apt. The combination of the above assorted items in one case is called 'Hairdressing sets', whereas in the other case, it is called 'drawing kits'. In the case before us, it is a pack of Shirt with Tie and is sold as such. It is not known by any other nomenclature except as Shirt and Tie. Both Shirt and Tie retain their individual identity in the eyes of the customer. Their identities do not merge. 16. We also note that Note (X) of Rule 3(b) of General Rules for interpretation of the, HSN states as under : "The Rule does not, however, cover selections of products put up together and consisting, - for example, of : -a can of shrimps (heading 16.05), a can of pate de foie (heading 16.02), a can of cheese (heading 04.06), a....