TMI Blog1997 (7) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 162/86, dated 1-3-1986. 2. The facts of the case, in brief, are that the appellants imported induction heater and control panel among other things as replacement for Nylon Yarn Manufacturing Plant. The claim that induction heater imported by them was specially designed for use in the Plant and was, therefore, classifiable under Chapter Heading 8448.20. Alternatively, they submitted that in case, item specifically, under the aforesaid heading is not classifiable, then alternative classification of the imported product is 8514.40. About the control panel, the dispute was rate of duty applicable. The importer claims that since voltage of the control panel was 400 volts and above. Therefore, they were entitled to the concess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that heater when earlier imported by them was classifiable along with the machine as a spare of the machine classifiable under 8448.20. He submits that there is no doubt that heater imported by them was to be used in the machines and, therefore, it should be treated as a spare part for machine and should be classified under Chapter Heading 8448.20. He submits that alternative heading for classifying the product is 8514.40 inasmuch as it includes heating equipments. He submits that product imported by them is undoubtedly heating equipment and, therefore, merits classification against 8514.40. Insofar as the control panel and concessional rate of duty under Notification No. 162/86 is concerned, the learned counsel reiterated his submissions m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 162/86. 5. Heard submissions of both sides. For the purpose of clarity, Tariff Entry 8448.20, 8514.40 and 8516.29 are reproduced below :- 8448.20. Parts and accessories of machines of Heading No. 84.44 or of their auxiliary machine. Parts and accessories of machines of Heading No. 84.45 or of their auxiliary machinery. 40% 8514.40. Other induction dielectric heating equipment. 40% 8516.29. Other. 70% -Electro-thermic hair-dressing - hand-drying apparatus." We note that in the bill of entry the description of the product is induction heater. We also note that heater has been described as a specific entry in the Tariff. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there was a Tariff Advice of the Central Board of Excise and Customs stating that for the purpose of classification voltage may be taken as 400 volts. We note that concessional rate of duty is applicable only in terms of exemption Notification. Exemption is an exception rather than a rule and, therefore, is to be construed strictly under Notification No. 162/86. The concessional rate of duty is applicable only when the voltage of the control panel is 400 volts or more. As indicated above, the Manufacturer s noting on the panel indicates that voltage is only 380. Construing that concessional rate notification requires a voltage of 400 or more, we hold that control panel imported does not qualify for concessional rate of duty under the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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