TaxTMI 
TaxTMI 
2004 (9) TMI 135
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....e, submitted that the respondents M/s. IVP Ltd. manufacture industrial ceramic nozzles and has sought classification under Heading 85.15 of the tariff on the ground that these are suitable for use solely with welding machines which fall under Heading 85.15; that the Appellate Tribunal in the case of NTB Hitech Ceramics v. CCE & Customs, Pune [2001 (127) E.L.T. 200 (Tri.)] has classified ceramic nozzles under Heading 85.15 on the ground that there is no exclusion of goods of Chapter 69 in Chapter 85 of the Tariff and as the impugned goods are for use solely or principally in the welding machine, they are classifiable under Heading 85.15; that the co-ordinate Bench in the matter of respondents is of the view that since ceramic nozzles are not....
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....e (a) of Note 2 provides that parts/goods which are included in any of the Heading of Chapter 84 or Chapter 85 are in all cases to be classified in their respective Headings; that Explanatory Notes of HSN clearly mentions that "subject to certain exclusions provided in the Notes in this Section and to Chapters 84 and 85 and apart from the goods covered more specifically in other Sections, this Section covers all mechanical or electrical machinery." She contended that it is apparent from the Explanatory Notes that if the goods are more specifically covered in other Sections of the Tariff, these will not be classified under Chapters 84 and 85; that as ceramics nozzle is specifically covered by Heading 69.01, it has to be classified therein. F....
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....Tariff is not applicable; that it is only Note 2(b) which is applicable which clearly provides that other parts if suitable for use solely or principally with a particular kind of machine are to be classified with the machines of that kind; that as the nozzles in question are parts of welding machines, they have to be classified along with the machines under Heading 85.15. He further submitted that the preconditions for the applicability of Section Note 2(a) is that there must exists a specific Heading for the article under Chapter 84 or Chapter 85; that in that case, the article will get classified under a Heading applicable to that particular article and not along with the machines; that in the present matter, admittedly there is no Headi....
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....r Chapter Notes". As the Heading 69.01 clearly mentions ceramics nozzles, it has to be classified under said Chapter as there is no Section Note or Chapter Note excluding the parts of welding machine made of ceramics from the purview of Chapter 69. Once the ceramics nozzle is specifically covered by Heading 69.01, it cannot be classified by referring to Note 2 to Section XVI of the Tariff. It is mentioned in the Explanatory Notes of HSN that the refractory goods are to have special property of resisting high temperature and that according to particular uses for which they are intended, refractory articles may also need to withstand rapid changes of temperature. It is thus apparent that the refractory articles may have special, particular us....