TMI Blog1992 (11) TMI 172X X X X Extracts X X X X X X X X Extracts X X X X ..... d items are not merely clutches but are clutch and brake assembly. Such an assembly cannot be classified under Heading 8483.60 which is confined to those articles which are specified in that heading only. They further contended that in general principle of classification, a part of a machine should be classified under the heading which covers the main machine excepting for exclusions contained in the notes to Chapter 84 of the Customs Tariff. They further pointed out that clutch and brake assembly does not figure in the said exclusion. 2. The learned Asstt. Collector rejected their contention and held that as per Section Note 2(a) of Section XVI, parts which are goods included in any of the headings of Chapter 84 or 85 in all cases, are to be classified in their respective headings. He has held that clutch and transmission parts being specifically mentioned in Heading 8483.60 and, therefore, the assessment made by them is in order. He has also held that only other parts that are not specifically mentioned elsewhere in Chapter 84 or 85 should be assessed as components for machineries and goods are also classifiable under Heading 8483.60 is as also interpretative Rule 3(a). The ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m is a complete unit which has also been used for fitment in the machine tool and are only parts thereof and hence they claim it to be classified accordingly. 5. We have heard Shri Sogani, learned Consultant for the appellants and Shri Arora, learned DR for the Revenue reiterating the grounds of appeal, Shri Sogani argued that the item clutch and break assembly being in a single unit, it could not be classified under Heading 8483.60 which refers to clutches and shaft couplings (including universal joints). Likewise the other items are clutch disc which is not a clutch but a part of clutch and it would be classifiable under Heading 8483.90 as parts and as a consequence would ......... be benefit for the Notification No. 156/86 dated 1-3-1986. The item clutch and break assembly had been imported as a replacement for the machine tool falling under Heading 84.62. The Heading 84.66 refers to parts and accessories suitable for use solely or principally with the machines of heading 84.56 to 84.65 including work or tool holders, self opening die heads, dividing heads and other special attachments for machine tools, tool holders for any type of tool for working in the hand . The item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that Note 2(a) of Section XVI is wrongly applied and even if that be so, the item is not a mere clutch but the item is a clutch and brake assembly and the other items clutch disc and brake disc are also not a clutch and shaft couplings but are parts and hence would fall under Heading 8483.90 under sub-heading parts . Note 2(a), (b) and (c) of the Section XVI reads as follows - Subject to Note 1 to this section. Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of Heading No. 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules - (a) Parts which are goods included in any of the headings of Chapters 84 or 85 (other than Headings Nos. 84.85 and 85.48) are in all cases to be classified in their respective headings; (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of Heading No. 84.79 or 85.43) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of Headings Nos. 85.17 and 85.25 to 85.28 are to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achine. He also relied on the ruling of Vaz Forwarding (P) Ltd. In this ruling, the term component part had been used in the Notification No. 284/1976 and the Tribunal was interpreting the term of the notification. We are not on that point and the ruling cannot be applied for classification purpose. 12. As regards the claim of the Notification No. 156/86 dated 1-3-1986 the lower authorities have denied the benefit on the ground that component parts are different from spare parts. What have been imported by the appellants are spare parts whereas the notification gives benefit of concessional duty to the component parts. For this distinction the learned JDR relies on Tribunal s decision in the case of Vaz Forwarding (P) Ltd. v. C.C. [1989 (43) E.L.T. 358 (Tribunal)]. Learned Consultant, Shri N.C. Sogani, however, submits that no distinction can be made between component parts and spare parts. When a component part in a machine or apparatus wears out, it is replaced by a spare part and the latter performs the same function as that of the component part. After the fitmet of the spare part in the machine or apparatus, distinction between the spare part and component part is lost. He ..... X X X X Extracts X X X X X X X X Extracts X X X X
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