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TMI Blog1996 (9) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... pressure vessel. These appear specifically under Heading 73.30 as Anchors and parts thereof of iron and steel. 3. This entry does not refer to the nature or type of steel. Therefore, anchors of all varieties or articles of steel are to be classified under this heading with benefit of Notification No. 38/84, dated 1-3-1984 as amended by Notification No. 186/84, dated 22-6-1984. 4. The Heading 73.30/40 under which the Department had classified at the original stage and confirmed at the first appellate stage is in respect of other articles of steel which is a general heading whereas 73.30 is a specific one. The Section Note 5 (a) to Section XV indicates that iron and steel of different kinds are regarded as one and the same metal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of determining the classification is the interpretation of the heading and for this purpose, the meaning to be assigned to the words "Anchors and grapnels and parts thereof, of iron or steel" covered by Heading 73.30. In these circumstances, the Chapter Notes cited by the appellants, the Section Note 5 and the Interpretative Rule 3 do not help the cause of the appellants and it is the heading itself which is required to be straightaway interpreted and applied. 8. Insofar as the word `Anchor' is concerned, as mentined above, we are concerned here with the meaning attached to it in the common parlance and not with any specialised meaning or sense in which it is used in various branches of knowledge such as Civil Engineering, Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was classifiable under 73.33/40, 84.01/02 or 84.65. But, these aspects have not been taken into consideration at any stage. The appellants are, of course, correct in pointing out that Chapter 73 is not confined to articles of iron only but covers articles of steel as well and the Chapter Note (d) covers stainless steel as well. 12. But, Heading 73.30 is confined to anchors and grapnels and parts thereof of iron and steel and does not cover such articles as made of stainless steel. A reading of Chapter Heading shows that the Chapter distinguishes between steel and stainless steel because wherever the intention was to cover stainless steel also, it has been specifically so mentioned. This is evident from the entries such as 73.16(2), ..... X X X X Extracts X X X X X X X X Extracts X X X X
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