1994 (9) TMI 68

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....anufactured by the appellant consists of the following devices:- a device for measuring the variable to be controlled.(a) control device which compares the measured value with the(b) desired value and actuates the starting stopping (or) operating device. a starting, stopping (or) operating device.(c) action device which carries out orders received either(d) directly (or) through amplifying relays from device (C). 3.In the Bill of Lading the item imported is described as Industrial Metric Equipment (component and accessory of Volumetric Type Flow Meter). In the Purchase Order from Bharat Petroleum Corporation Ltd. the item manufactured by the appellant is described as under : "To manufacture, test, pack and supply the flow ....

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....gulators), not being articles falling within Heading No. 90.14 : Not elsewhere specified 40% Thermostats and Humidistats 60% 90.26 Gas, liquid and electricity supply or production meter, calibrating meters therefor. 60% 90.29 Parts or accessories suitable for use solely or principally with one or more of the articles falling within Heading Nos. 90.23, 90.24, 90.26, 90.27 or 90.28." Flow meters are specifically covered in Tariff Heading 90.24. Specific excludes general, is the well-known principle. Heading 90.29 permits levy on parts or accessories which are used solely in the manufacture of one or more of the articles falling within Heading 90.24. The Assistant Collector held that the accessories imported by th....

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....e heading which provides the most specific description(a) 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 items in a set put up for retail sale, those 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. Mixtures, composite goods consisting of different materials(b) or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to (a), shall be classified as if they consisted of the material or component which give....

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....ore than one heading one of which may be specific, other more specific, third most specific and fourth general. The rule requires the authorities to classify the goods in the heading which satisfies most specific description. For instance, taking the case of the appellant the item manufactured by the appellant is described and used as flow meter. It is an instrument for measuring volume as well. Flow meter is specifically classified in Heading No. 90.24. Whereas the Heading 90.26 is general in nature. It applies to every production meter or calibrating meter for gas, liquid and electricity supply. Therefore, on the finding recorded by the Assistant Collector, the goods produced by the appellant specifically fall in Heading No. 90.24. They m....