2000 (7) TMI 121

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....-heading 84.83. The appellants before us filed a classification list in respect of their products "worm gears" and "worm shafts" and sought to classify the same under sub-heading 90.33 claiming these are being manufactured for speedometer only. The Assistant Collector in the Order-in-Original after hearing the parties had classified the same under chapter sub-heading 84.83 and confirmed the differential duty holding that in terms of the explanation given in the HSN the products should be classified under the said sub-heading. An appeal was filed before the appellate authority. In the appeal before the appellate authority it was pleaded by the appellants that they were manufacturing worm gears and worm shafts as per the specifications receiv....

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....ing under sub-heading 90.29 which is evident from the jurisdictional Superintendent who wrote by his letter dated 9-11-1993 confirming the same. He read the provisions of chapter note XVI and note 1(l) which exempts the application of the said chapter in respect of products or articles which fall under chapter 90. He also stated that when we look into the chapter note 2(a) of chapter 90 there is a specific exemption provided under the said note which reads as "other than heading Nos. 84.85, 85.48 or 90.33" which has been omitted to look into by the appellate authority as well as the original authority. He states the crucial point in this case is effect of the above words. He states that the product has been used only for the speedometer. Th....

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....ear boxes and other speed changers, including torque converters; plywheel and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints). 90.29 - Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading No. 90.14 or 90.15; stroboscopes. 90.33 - Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90". When we look into the same one has to look into it along with the facts before us. It is undisputed fact that the products manufactured by the appellants are parts of speedometer. The products manufactured by them are used ....