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2017 (9) TMI 65 - AT - CustomsClassification of goods - “Tail Brush FIRC” - Parts of Tunnel Boring Machine (TBM) - whether classified under CTH 8431 43 90 or under CTH 9603? - Held that: - Chapter 8431 covers the parts which are suitable for use solely or principally with the machinery of headings No. 8425 to 8430; whereas brooms and brushes (including brushes, which are part of machines and appliances in general). A reading of Chapter 9603 makes it clear that it covers normal brushes which could also be part of certain machines and appliances - there is no dispute that the item imported is specifically suitable for use solely or principally with the Tunnel Boring Machine (TBM). The respondent has specifically mentioned that the item is customised only for Tunnel Boring Machine (TBM) having the specific purpose of shielding the flow into the TBM. Further, it appears that TBM would be covered under Heading 8430 and when the item imported is solely or principally for use as part the TBM, there should not be any doubt that it would be covered under Chapter Heading 8431 and under its sub-headings 8431 4310 or 8431 43 90. The right classification for the subject item would be 84314390 only - appeal dismissed - decided against appellant-Revenue.
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