TaxTMI 
TaxTMI 
2003 (8) TMI 103
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...., body accumulator and plate header, to be classified as heat exchange unit parts and items such as connectors, nuts, etc., as parts of general use. The items described as tube condenser main, tube water pipes which are made of aluminium were claimed as pipes/profiles under the first schedule to the Customs Tariff Act, 1975. 2(a). The original lower authority passed an Order No. 1033/2000, dtd. 6-11-2000 holding that all the parts imported have part numbers and they do not have any alternate use and they are meant specifically for use in manufacture of air-conditioners for automobiles. Accordingly, he upheld the classification under Heading 8415.90 of the goods under dispute. Aggrieved by the aforesaid order of the original lower authority, the appellants filed an appeal. After hearing the appellants, CC (Appeals) passed an order-in-appeal dtd. 8-5-2001 holding that items against Sl. Nos. 244-267 though meant for use in condensers, which in turn are used for air-conditioners, the appropriate classification will be only under Heading 8415 since there is no separate classification or heading for condenser. With regard to items falling under Sl. Nos. 181-209, it was held that these....
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.... appropriate or not. The HSN notes, the non-Statutory Rules for Classification e.g. end use, etc. could be applied, only as aids to the Statutory Rules, of classification. The non-Statutory Rule for Classification i.e., the end use Rule cannot be applied, as a stand alone Rule, as resorted to by the lower authorities. (b) Proceeding on the above lines, it is found that the goods under dispute are as follows :- (i) The items figuring against Sl. Nos. 183-186 of the Bill of Entry are tubes made of aluminium and which are used in radiators. These are also only cut to size and have not been worked after made cutting the tubes. These are in the form of cut tubes with rectangular cross-section. The water coolant passes through these tubes and taking into account the condition, in which these are imported, they are claimed to be classified only as tubes made of aluminium falling under 7608.20 of the schedule to the Customs Tariff Act. In this regard, reliance is placed on Note (e) to Chapter 76, which is reproduced below for the sake of convenience. "Tubes and Pipes : Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void ....
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....l of Entry and inserts figuring against Sl. Nos. 204, 205, 207 and 208 are said to be parts meant for use in radiators for automotive applications. Taking into consideration their function and purpose they are claimed, under Heading 8419.90 and therefore, the classification made by the lower authority as well as the revision made by the appellate authority are not in order. In fact, there is no Explanatory Note 5(d) of the HSN under Chapter 87 as mentioned by the Commissioner (Appeals). (vii) The other items figuring between Sl. Nos. 244 to 267, except 246 and 251, as mentioned below are all used as parts of condensers. The details of these items are as follows : (i) Side plate, condenser (Sl. Nos. 244, 245, 247 & 248) (ii) Brackets, condenser (249, 250, 254, 255, 262 & 263) (iii) Plate separator, condenser (252 & 260) (iv) Cap header, condenser (253 & 261) (v) Body accumulator (256, 257, 264 & 265) (vi) Cap accumulator (258 & 266) (vii) Plate header, condenser (259 & 267) All these items are specific identifiable parts not excluded by any chapter note or section note and therefore, appropriately class....
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....been given and it is required to be classified as part of air conditioning machine vide Note 2(b) to Sec. XVI of the Tariff. However, even though condensers would fall under Heading 8415.50 as parts of air conditioning machine, their parts would be classified under Heading 8419.90. In view of Note 2(a) to Sec. XVI of the Tariff and the classification of the entities hereunder which relate to radiator, condenser and heat exchanger and items of general use to be classified as per the Section notes. (e) The reliance of the lower authorities on the case of Sanden Vikas (I) Ltd. [1998 (98) E.L.T. 696] is not appropriate in the facts of this case. From Para 3 of that decision, it is apparent that the entities in that case : "3...........was a hollow product of rectangle cross-section. It has got a very large number of fins, which appeared to be integrally attached. They have been specifically bent at an angle of almost 180°, 30 times in the sample. The product had four angle voids along with a whole length......." and does not match the entities in the case before us. (f) Since the classification as arrived at is based on the Interpretative Rule fo....