2000 (2) TMI 141

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd No. 1/89-90 effective from 1-4-1989 classifying spares and accessories for pumps under Heading 84.13 chargeable to duty at the rate of 5%. It appeared to the Department that spares and accessories would be appropriately classifiable under their respective headings in view of note 2(a) of Section XVI of the Schedule to the CETA 1985 and hence show cause notices for modification of classification lists as well as for recovery of duty short levied, were issued. The Assistant Collector applied Rule 3A of the Rules for Interpretation of the Tariff and Note 2(a) of Section XVI and classified the items in dispute as under : Sl. No. Description of goods Heading No. under which the goods are shown in Col. 2 are classified Rate of duty....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ter 85 (other than Heading Nos. 84.85 and 85.48) are in all cases, to be classified in their respective headings. (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including machine of Heading No. 84.79 of Heading No. 85.43) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of Heading Nos. 85.17 and 85.25 to 85.28 are to be classified in Heading 85.17. (c) All other parts are to be classified in Heading No. 85.85 or Heading 85.48." 4. It is thus evident that parts of machines which are in themselves goods included in any other heading of Chapter 84, are in all ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s Tariff Act, 1975, and not in view of the end-use of the products. In this case, the goods in dispute are classifiable under various sub-headings of Chapter 84 and not under Heading 84.13, in view of Note 2(a) to Section XVI of the Schedule to the CETA 1985. The further plea of the appellants that some of the parts are purchased by them either directly from manufacturer of parts, or from the open market on payment of duty and these parts are not manufactured by them, has not been substantiated and therefore, is rejected. 6. The appellants have contended that during the relevant period, they cleared goods in accordance with the approved classification list and therefore, the duty demands cannot be sustained for any period prior to the is....