TMI Blog1997 (4) TMI 225X X X X Extracts X X X X X X X X Extracts X X X X ..... s and therefore shuttles are classifiable under CTH 98.06. Even though shuttles figure specifically under C.T.H. 84.48, by virtue of Chapter Note (1) of Chapter 98 these would fell under 98.06. Notification No. 181/87 does not cover the parts of goods falling under C.T.H. 98.06 and since C.T.H. 98.06 is not mentioned in the Table annexed in the Notification 181/87 the benefit of Notification was denied. In Appeal, however, Collector (Appeals) gave relief on the ground that shuttles are accessories and not parts of looms and therefore are not classifiable under Heading 98.06. Since shuttles fall under 84.48 which figures in Table annexed in Notification No. 181/87-Cus. they would be eligible to exemption under this Notification. The position ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing weft between the upper and lower lines of a divided warp by a shuttle. From the above it may be seen that shuttle or any other equivalent mechanism is an important part of the loom and therefore shuttle has to be classified as a part of the loom. It should not be confused with the terminology accessory used in certain Dictionaries, because the terminology part includes accessories also depending upon the nature of its use. An accessory can be a part and at the same time can be a capital goods as defined in Paras 6(8), (14) and (15) of Import Policy 1989-91. In the present case the shuttle is in the nature of a part of loom and not capital goods and therefore to be treated as part of loom under C.T.H. 98.06. Therefore shuttles are co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g an accessory for the purpose of CTH 84.48 at page No. 1250 of HSN which should have been considered. Respondents claim in the cross-objection indicates various accessories used with the machines of Heading Nos. 84.44, 84.45, 84.46 or 84.47 or of this heading, in general, the term Accessories" refers to articles or equipments, not forming an actual part of the machines, which are interchangeable and must be frequently replaced (for example because they are rapidly worn out or because different types are necessary for different types of work). Collector (Appeals) has also referred to following passage from page 179 of Encyclopaedia Britannica Volume I describing shuttle loom as under : Shuttless looms are of the three kinds, of which t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
