Home Case Index All Cases Customs Customs + SC Customs - 2005 (10) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (10) TMI 90 - SC - CustomsWhether, in the facts and circumstances of this case, the Customs, Excise & Gold (Control) Appellate Tribunal was right in classifying "motor-vibrator with actuators" under residuary sub-heading 8479.89 of Customs Tariff Act, 1975? Held that:- The Tribunal has failed to consider the various provisions of Section XVI and Chapter 84 as appearing in the CTA and in HSN. Note 2(b) of Section XVI lays down that in the absence of a specific heading, a part suitable for a particular machine is classifiable under the heading applicable to that machine. Section XVI in CTA and in HSN is captioned "machinery and mechanical appliances". Section XVI makes a distinction between "machinery" and "machines". In the matter of classification, unless the department is in a position to establish that the goods in question can by no conceivable process of reasoning be brought under CTA : SH 8439.91, resort cannot be had to the residuary Heading 8479.89. Thus on account of non-consideration of various aspects enumerated above, we set aside the impugned judgment and remit this case to the Tribunal for its decision in accordance with law. Accordingly the appeal is allowed.
|