2003 (7) TMI 226

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....ort. They claimed classification under Heading 8510.10 while department classified them under 8307.90 for the following reasons :- (i)         The impugned goods in running length cannot be treated as parts relying on CEGAT judgment in the case of Collr. of Customs, Bombay v. Hydranautics Membrane (India) Ltd., reported in 1994 (71) E.L.T. 711 (Tri); (ii)        End-use not relevant for customs classifications relying on judgments in the case of Tata Export Ltd. v. Union of India and Others reported in 1985 (22) E.L.T. 732 (M.P.) and M/s. Dunlop India v. U.O.I, reported in 1983 (13) E.L.T. 1566 (S.C.); (iii)      The goods to be assessed i....

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....ons or airfields (other than those heading No. 86.08) As against this Heading 83.07 covers : Heading No. Sub-heading No. Description of goods 83.07 8307.00 Flexible tubing of base metal, with or without fittings. If the description of Headings 85.30 and 83.07 are considered, Your Honour would appreciate that Heading 85.30 is more specific and hence, has to be preferred in support of which reliance is placed on interpretative Rule 3(a), relevant portion of which reproduced below : '3(a)     The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained ....

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.... under Chapter 85. The ratio of the said judgments is squarely applicable to the case. Hereto annexed and marked as Exhibit 'C' hereto. (f)         The Appellants say that the Hon'ble CEGAT in the case of The Director of Telegraphs, Microwave Project, Bombay v. CC, Bombay reported in 1983 ECR 1265D (CEGAT) has held that wave guides cover accessories, component parts of Microwave Equipments classifiable under Item 73 (13) I.G.T. read with exemption Notfn. No. 147/58-Cus. the ratio thereof also renders persuasive support to the Appellants' say. (g)        Refer to Rule 2(a) of rules for the interpretation of the Schedule which states that any reference in a heading t....