1999 (7) TMI 191 - AT - Central Excise

Summary

Issues: Classification of powerloom parts under Tariff Heading No. 84.83 vs. Heading No. 84.48

In this judgment by the Appellate Tribunal CEGAT, New Delhi, two appeals were filed by different textile industries challenging the Order-in-Appeal passed by the Collector of Central Excise. The dispute revolved around the classification of powerloom parts, specifically crank/tapet shafting, tension shaft, fly/brake wheels, crank arm block, `V' belt pulley, and motor stand with `V' belt pulley. The Collector had classified these parts under Tariff Heading No. 84.83, while the appellants argued for classification under Heading No. 84.48.

The Tribunal noted that the specific items in question were covered by Tariff Heading 84.83, which included transmission shafts, cranks, gears, flywheels, and pulleys. Under Section Note 2(a) of Section XVI of the Central Excise Tariff, parts falling under Chapter 84 were to be classified in their respective headings. Parts not specifically described but suitable for use with a particular machine were to be classified with that machine. As the disputed parts were explicitly listed under Heading No. 84.83, their classification under the general Heading No. 84.48 was deemed inappropriate.

Referring to a previous Tribunal decision, the Tribunal emphasized that goods specifically described in a particular heading should be classified under that heading, even if suitable for use with machines falling under different headings. The Tribunal rejected the appellants' argument that certain parts were not specifically described under Heading No. 84.83, as the Asst. Collector had found that these items were not independent and their parts were covered by the specific heading. The Tribunal concluded that since the disputed items were covered by Heading 84.83, there was no merit in the appeals, and both were rejected.