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TMI Blog1998 (10) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... metres". 2. Appellants herein claimed the assessment of the aforesaid goods as parts of Band Caster machine under Heading 8479.90. It was accepted. Duty was paid on the goods and thereafter these were cleared on payment. 3. A show cause notice dated 4-12-1989 was issued alleging that according to technical write up submitted by the appellants, the imported goods were meant for conveying rubber chemicals from one end to the other. Such goods are primarily classifiable under sub-heading 7312.90 or under 7314.11 (if endless). As per Note 1(g) to Section XVI the goods are not classifiable under Chapter 84 being parts of general use. It was also alleged that according to Note 1(ij) to Section XVI endless belts of metal wire or strip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T's Order No. 168/1990-B2, dated 14-3-1990 has been upheld. CEGAT held the S.S. Sheets classifiable as parts of Hydraulic Press under Heading 84.59(2) rather than as S.S. Sheets under Heading 73.15(2). 7. Rebutting the classification made by the lower authorities under Tariff Heading 73.14, he draws our attention to the following Explanatory Notes in H.S.N. pertaining to Tariff Heading 73.14 at page 1024. (A) Cloth (including endless Bands), Grill Netting and Fencing "The products of this group are, in the main, produced by interlacing, interweaving, netting, etc., iron or steel wire by hand or machine. The methods of manufacture broadly resemble those used in the textile industry (for simple warp and weft fabrics, knitted or c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Section XV except Tariff Heading 73.14 which as stated above does not cover the goods under consideration. There being no other relevant heading of endless belt, Note 1(ij) of Section XVI is not applicable to the goods. 9. Opposing the contentions ld. JDR, Shri S.N. Ghosh submits that Section Note 1(ij) of XVI clearly excludes "endless belts of metal wire or strip (X Section XV)" from the scope of Section XVI under which Chapter 84 falls. This note while excluding the "endless belt of metal wire or strip" from the scope of Section XVI also, by clear implication, rules that endless belts whether of wire or strip fall under Section XV. In view of this specific Note 1(ij) of Section XVI, the goods, though specifically meant for band ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Notes. "Section XV (Base Metals & Articles of Base Metals) Notes : 1. This Section does not cover : (f) Articles of Section XVI (machinery, mechanical appliances and electrical goods) "Chapter 72 (Iron & Steel) Notes : 1. In this chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them : 1(k) Flat-rolled products Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of : - coils of successively superimposed layers, or - straight length, which if of a thickness less than 4.75 mm are of a width which exceeds 150 mm and measures at least twi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this aspect, that the imported goods are solely and principally required for Band Caster Machine. In any case Revenue has not pointed out the alternative use of the S.S. bands. Goods, therefore, satisfy the terms of Clause (b) of Note 2 of Section XVI of C.T.A. 1975. Therefore, read with Section Note 1(f) of Section XV, there would have been no difficulty in classi-fying the goods under sub-heading 8479.90 as contended by the appellants. 14. But we observe that Section Note 2 is inter alia, "subject to note 1" of Section XVI. Clause (ij) of note 1 categorically rules that "endless belts of metal wire or strip (Section XV)" are not covered by Section XVI under which Chapter 84 falls. By virtue of note 1(ij) of Section XVI, classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g". In the present instance "endless bands" of the type of stainless strips would not have been included in the expression "cloth" which is generally a woven product (in the nature of interlocking/interlacing of horizontal and vertical yarn). Specific inclusion of endless bands of stainless steel, even though not woven, will get specifically included by the terms of Heading/sub-heading 7314.11. 16. If such a view as above is not adopted, it would be difficult to reconcile the expressions "or strip (Section XV)" occurring in Note 1(ij) of Section XVI. 17. Ld. Advocate's reliance on the HSN Explanatory Notes do not advance appellants case. These Notes state that products of this group are "in the main" produced by interlacing etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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