TaxTMI 
TaxTMI 
2004 (1) TMI 83
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.... air-conditioning equipment and other air compressors for use in pneumatic operations ('said compressors' for short). For manufacture of the said compressors, the Petitioners require variety of 'spring plates'. These spring plates are not manufactured in India and are required to be imported. According to the Petitioners, these spring plates are not springs, as envisaged in common parlance. They are not available off the shelf in the market and they do not have a general use. These spring plates are manufactured out of high carbon steel sheets and are configurated with an accurate profile over a laser cutting machine. These items are manufactured against the Petitioners' specific drawings and each spring plate has a specific profile or conf....
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....tal side not exceeding 120 cm. 8414.80 - Other 8414.90 - Parts" 5.Chapter 73 falls under Section XV of CTA. Note 1(f) of Section XV provides that the chapters covered under the said section do not cover articles falling under Section XVI of CTA. Note 2 to Section XV further provides that throughout the Schedule in the C.T.A. the expression 'parts of general use' means inter alia springs and leaves for springs of base metal, other than clock or watch springs (Heading No. 91.14). Chapter 84 falls under Section XVI of the CTA. Note 1(g) of Section XVI provides that the chapters covered under the said section do not cover parts of general use, as defined in Note 2 of Section XV of base metal (Section XV)....
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....m Heading 73.20 of HSN. Relying upon the decision of the Apex Court in the case of CCE v. Wood Craft Products Limited [1995 (77) E.L.T. 23 (S.C.)] it was submitted that spring plates of compressors cannot be classified under Chapter Heading 73.20 of the C.T.A. Mr. Shroff relied upon the judgment of the CEGAT in the case of Commissioner of Customs v. Ingersol-Rand (I) Limited reported in 2003 (56) RLT 592 (T), wherein it is held that the 'set of springs and channel' which are parts of compressor are classifiable under Heading 84.14 of the CTA. Mr. Shroff fairly brought to our notice that in the Assessees' own case reported in 1997 (90) E.L.T. 428 (Kirloskar Company Limited v. Collector of Customs), the Tribunal has held that springs of all t....
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....ufactured as per specification and are meant for specific use in the compressors and are not manufactured for general use. Thus, spring plates are parts of compressors. As compressors are classified under Tariff Heading 84.14, the parts of compressors would ordinarily be classifiable under Tariff Heading 8414.90. However, Section Notes to Sections XV and XVI of the C.T.A. clearly provide that springs and leaves for springs, of base metal, other than clock or watch springs would be classifiable under Section XV. In other words, section notes to Sections XV and XVI clearly provide that springs and leaves for springs though specially designed for a particular product are liable to be considered as 'parts of general use' and accordingly would f....