TMI Blog1999 (1) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... cted by the Assistant Collector of Customs on the ground that Chain Sprocket is specifically covered by Chapter sub-heading 8483.40; that only toothed wheel was excluded from gears and gearings under sub-heading 8483.40; that the Explanatory Notes at page 1326 of the HSN also includes Chain Sprocket in gears and gearings. Being aggrieved by this order, the appellants filed an appeal with the Collector of Customs (Appeals) contending that in the grammatical set-up of the wordings under Heading 8483.40, the said heading is to cover gears and gearings other than toothed wheel, Chain Sprocket and other transmission elements presented separately and not gears and gearings, other than the toothed wheel is interpreted by the Assistant Collector to exclude toothed wheels. It was also contended by the importer that if sub-heading 8483.40 includes other transmission elements also i.e. parts, then there was no occasion to prescribe a specific sub-heading 8483.90 for parts; that Explanatory notes in HSN cannot over-ride the statutory provisions of the Tariff; that the Chain Sprocket receives the rotary motion from the drive gear but does not transmit it to any other unit and it works in conj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rant for the Department to go beyond the statutory description under sub-heading 8483.40 to find out its meaning and scope from the Explanatory Notes in HSN; that Note (C) of Heading 84.83 of HSN at page 1326 relied upon by the lower authorities reads : It also covers toothed and similar wheels for use with transmission chains which means that toothed and similar wheels which are not used with transmission chains are not covered by Heading 84.83; that track link assembly is not treated as transmission chains for the purpose of classification; crawler chain which is a track link assembly is, therefore, not a transmission chain but a part of excavator classifiable under Heading 84.31 read with Heading 84.30. 6. Ld. Consultant referred to a lot of case law in support of his contention. He submitted that Explanatory Notes have no legal force; that they are only a wilful kid in understanding scope and meaning of heading and terms used in the schedule to the Customs Tariff Act. In support of his contention, he cited and relied upon the decision of this Tribunal in the case of Texspan v. Collector of Customs reported in [1990 (47) E.L.T. 33 (Tribunal)]. He cited and relied upon the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om this description of goods classifiable under this entry. The first point is that Chain Sprockets are specifically mentioned and the second point is that they are not excluded but are included, specifically against this Tariff sub-heading. He referred to the Explanatory Notes at Page 1326 whereunder he submitted that under Column (C) of the Explanatory Notes, it has been stated that gears and gearing including friction gears and Chain Sprockets are covered under Heading 8483. He submitted that two things are explicit in this description of the HSN Explanatory Notes. The first thing, Chain Sprockets are specifically covered under Heading 84.83 and that the movement is transmitted to the next and so on. Ld. DR submitted that all transmission chains are covered by HSN notes at Page 1026. He referred to Board s clarification on Tariff Heading 84.65(C) and submitted that this clarification clearly states that transmission chains are classifiable as indicated in HSN Explanatory Notes Page 1026. Ld. DR submitted that since the entry of Chain Sprockets is specific under Chapter sub-heading 8483.40, this should prevail over the general heading as part of the excavator. He submitted that w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entific and Technical Terms (Fifth Edition). We note that sprocket chain has been defined as A continuous chain which meshes with the teeth of sprocket and these transmits mechanical power from one sprocket to another. 10.3 Arguments were adduced by the importer that if Chapter sub-heading 8483.40 includes parts, then there was no necessity of providing a separate Chapter sub-heading for parts under Entry 8483.90. The Department contended that parts which are not specifically mentioned elsewhere will be covered by Chapter sub-heading 8483.90. In the instant case, it was argued that Chain Sprockets are specifically covered by Chapter sub-heading 8483.40, therefore, Chapter sub-heading 8483.90 will not cover Chain Sprockets inasmuch as a specific entry shall prevail over the general entry. It was contended that Chapter sub-heading 8483.40 was specific about a Chain Sprocket whereas Chapter sub-heading 8483.90 was a residuary entry. 10.4 It was also contended that Explanatory Notes to HSN includes toothed wheels for use with transmission chain within Heading 84.83, but crawler chain is not a transmission chain and hence Chain Sprocket being used with crawler would not fall under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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