TMI Blog1992 (5) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... ector of Customs (Refunds) in his order has rejected the appellants claim that fly knives are a complete machinery and requires to be assessed under Heading 8239.10 of Customs Tariff, 1975 as machinery for making pulp. He has recorded the party s submission that the item is a part of machinery for making pulp and therefore, held that Notification No. 59/87 does not include goods falling under Chapter 82. 2. On appeal, the Collector (Appeals) has held that as per Note 1 to Chapter 98, they are appropriately classifiable under Heading 98.06 although normally, they would be classifiable under Heading 8208.90. These knives are parts of chipper i.e. these parts are necessary to carry out the function of chipping. He has also recorded the impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. We have carefully considered the submissions made by both the sides and have also perused the order of the lower authorities and the citation relied by the learned DR. The importer has admitted in the first instance before the assessing authority that the item imported is a part of machinery for making pulp. It is now that they are contending that it is to be considered as a tool and not as a part of machinery. This statement is not correct even by their own Write-up on Chipper knives furnished before the lower authorities. The Write-up given by the importer on Chipper knives is reproduced below - In the Chipper house section of the pulp mill, 2 chippers are installed each of capacity 20 MT/hr of bamboo or wood. These chippers have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te-up discloses that the item cannot be considered independently as a complete machinery or as a tool, as contended by them. The knives are essential parts of chipper and are specially made for the purpose of machinery for chipper and it is not an independent tool for general purpose. Note 1 of Chapter 98 states that the Chapter is to be taken to apply to all goods which satisfy the conditions prescribed therein, even though they may be covered by a more specific heading elsewhere in the schedule of the Tariff. Therefore, the contention of the importer has to be rejected. The ratio rendered in the case of Voltas Ltd. relied by the Revenue is also fully applicable to the facts of this case. It also answers the point raised by the learned Con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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