TMI Blog1987 (7) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... per : K.L. Rekhi, Member (T)]. - The dispute in this appeal is on classification of certain ladle equipment, imported by the appellants, for the purpose of levy of customs duty. 2. The appellants submitted before us during the hearing that a ladle consisted of 12 parts out of, which they imported 10 parts in unassembled condition. The remaining two parts the vessel and piping - were procure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t he ordered that the remaining 2 items in the equipment should be classified as under :- (1) Vacuum Degassing Equipment - Under Heading 84.59(2). (2) Vacuum Pumps - Under Heading 84.11(1). The dispute that now survives before us is, therefore, in respect of the above two items only. 4. Before starting the discussion, we reproduce the three headings involved in the dispute :- 84.11 Air ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nical appliances designed for the production of a commodity, machinery for treating metals, wood or similar materials, for stripping and cutting of tobacco leaf or for cutting or rolling tea leaves; machines for mounting card clothing; nuclear reactors. 5. We have given the matter our careful consideration. According to the affidavit of Dr. V.D. Sehgal, a ladle is essentially a refractory lin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts of this case. The incomplete equipment could not be classified under Heading 84.43 as if it were a complete ladle. 6. At the same time, we do not consider that the Collector (Appeals) was correct in classifying the vacuum degassing equipment under Heading 84.59(2), which is in the nature of a residuary item. From the catalogue and the other materials, placed on record by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Section XVI of the Customs Tariff Act, 1975, Note 2(a) has precedence over Note 2(b) so far as classification of parts of machinery is concerned. Note 2(a) requires that when there is a specific heading available for the parts themselves, they should be assessed under that heading and not under the heading relating to their parent machine. This is a statutory scheme of the tariff and it, therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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