TMI Blog1996 (11) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... facturers. 3. Certain components/sub-assemblies of the hydrostatic steering systems were imported by them and the A.C. classified them under Heading 87.04/87.06 and passed the order dated 17-8-1984. 4. They cleared the goods under protest and the appeal was rejected by the Collector (Appeals) as unsubstantiated. 5. It was their contention that it was erroneously rejected as such because they had produced all relevant documents including invoice, catalogues of suppliers etc. Separate catalogues of components could not be produced as such catalogue is not supplied by the manufacturer. 6. They have enclosed a brief technical note on the hydrostatic steering system which shows that such system is designed for transforming energy of flui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... servations of the A.C. The observations and findings of the A.C. are as follows : 11. Invoice alongwith perusal of catalogue reveals that party has imported 100 steering systems, each system consisting of one OSPB 80 steering unit, one OVP 15 value - Block, one OTPB 750 steering column. 12. Goods on examination are found to be as per invoice description. Original literature submitted by the importer describes above three Items as Hydrostatic Steering Components ; General information contained in the literature reveals that such Hydrostatic Steering components are used in vehicles and ships where the driver must control high steering forces and where safety and comfort are demanded. 13. Importers view that Steering-Units /Steering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 88 and in terms of conditions (a), (b) and (c) stated therein it can be fairly adjudged that imported Steering-system (control system) components" and principally used with the Articles of Heading 87.02(1), 87.03 viz. container truck, municipal vehicle, airport vehicle, dumper, loader, mining trucks, concrete mixer, sweepers, cranes, transporter. 17. In view of above finding, I hereby hold that Steering system components viz. steering units, steering columns and value block are classifiable under Heading 87.04/06(1) as part and accessories of motor vehicles falling within Heading 87.02(1) or 87.03." 18. The ld. DR also drew attention to the order of the Collector (Appeals) stating that as mentioned by the Collector (Appeals) - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by them are not in question. The question before us is whether the goods satisfy the criteria of 84.07 as claimed by the appellants. The Heading 84.07 as it sood during the relevant period reads as under :- 84.07 - HYDRAULIC ENGINES AND MOTORS (INCLUDING WATER WHEELS AND WATER TURBINES) 22. The literature submitted by the importers before the A.C. shows that such hydrostatic components are used in vehicles and ships where the driver must control high steering force and where safety and comfort are demanded. 23. It is also noteworthy that the imported items are control equipment and the application list of M/s. Danfoss itself reveals that they have wide use in agricultural tractor, Combine-harvestor, road roller etc. cited by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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