TaxTMI 
TaxTMI 
2003 (8) TMI 103
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....xchange 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 are used in radiators and therefore, the lower authority's c....
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....tory 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 along with their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their who....
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....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 classifiable as parts of condensers in terms of Section Note 2(b) of Sec. XVI of the schedule to the Customs Tariff Act, which is reproduced below for the sake of convenience. "Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same....
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....riff 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 for the Classification of the goods under the Customs Tariff, along with Section Note and Chapter Notes and in terms of the respective headings, the reliance of the lower authority on Rule 2 of the Interpretative Rules to the Tariff is uncalled for and not applicable. (g) In view of the admitted description of the entity, the Chapter Notes and Section....