TMI Blog1987 (7) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Tariff Act, 1975. The appellants had filed a claim of refund on the ground that the goods were assessable under Heading 84.11(1). The learned Assistant Collector had rejected the appellant s refund claim. Being aggrieved from the aforesaid order the appellants had filed an appeal before the Appellate Collector of Customs. The learned Appellate Collector of Customs also rejected the appellant s claim of refund and being aggrieved from the aforesaid order, the appellants have come in appeal before the Tribunal. 2. Shri B. B. Gujral, the learned advocate has appeared on behalf of the appellants. He has reiterated the facts. He has referred to the Technical Write up filed by the appellants in their paper book and has stated tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terms of Rule 2(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as imported, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), imported unassembled or disassembled. Shri Gujral has also referred to the Purchase Order which appears on page 4 of the Paper Book No. 2 and states that even in the purchase order the description has been given as rough machined forged rings and has also referred to the Technical Data which appears on page 7 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o a judgment of the Tribunal in appellants own case reported in 1983 E.L.T. 410 where the Tribunal had held that From the technical write up and technical drawings furnished by the appellants, there is little doubt that the imported goods, namely pole-endplate forgings are semi-finished or incomplete articles which, on certain machining result in pole-end-plates which are component of synchronous condensers because under Interpretative Rule 2(a) an incomplete or unfinished article will also be covered by the heading covering such finished article provided the incomplete or unfinished article has all the essential characteristics of a complete or finished article. The Tribunal had further held in the same case that Explanatory notes to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e particular dimensions, except for minor variations mentioned, as were to be set right during the post import operations mentioned earlier, in the circumstances it is clear that the imported article could be used only for completion into the finished article to be fitted on the rotor arm of the boiler reed pump motor of the appellants." Shri Gujral has argued that the appellant s case is fully covered by the larger bench decision of the Tribunal and has pleaded for the acceptance of the appeal. 3. Shri J. Gopinath, the learned S.D.R. has appeared on behalf Of the respondent. He has stated that the revenue had assessed the goods under Heading 73.33/40 and the appellants want its assessment under Heading 84.11(4) as parts of compressors/ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d have gone through the facts and circumstances of the case. We .have also perused the drawings which appear on pages 19 and 20 of the paper book. We have also gone through the Larger Bench Decision of the Tribunal. Para Nos. 8 and 18 of the said judgment are reproduced below :- 8. It, therefore, appears that in order to apply the provisions of Rule 2(a) h has to be seen (1) whether the imported product had attained the approximate shape or outline of the finished article ; (2) whether the said imported article can only be used for completion into the finished article and (3) these would have to. be determined with reference to the nature of the material its bulk, quantity, weight or value.- this very enumeration would therefore establi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machining is immaterial, It is also a settled law that a specific heading is to be preferred to a general heading. Heading 84.11(1) of the CTA 75 and Interpretative Rule 2(a) are reproduced below :- 84.11 Air pumps, vacuum pumps and air or gas compressors (including motor and turbo pumps and compressors, and free-piston generators for gas turbines); fans, blowers and the like :- (1) Not elsewhere specified Interpretative Rule 2(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as imported, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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