TMI Blog2001 (5) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 28 of the Customs Act, 1962. 2. The assessee importer had imported components for Ultrasound Scanner which was assessed to duty under CTH 9018.00 along with benefit of Notification No. 56/95. The original authority raised demand in all the four matters to the extent of Rs. 3,60,895/- stating that as per note 2(a) to Chapter 90, the imported goods were to be classified under the respective specific headings rather than general heading of 9018.00 as parts of Medical Equipment provided in the Tariff. 3. After giving due hearing, and after analysing the relevant chapter notes, the original authority passed the order against the assessees. Paras 5 to 7 of the Dy. Commissioner s order is reproduced hereinbelow :- 5. I have gone t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) did not agree with their contentions and has held as follows :- I have gone through the records of the case and the submissions of the appellant carefully. The lower authority has classified the goods imported by the appellant under the respective Chapter Heading, though they are claimed to be parts of medical equipments falling under Chapter 90. The lower authority has also demanded short collection of Customs duty, though it has not been specifically indicated in the order that the short levies were in respect of CVD, as evidenced by the annexures to the four Order-in-Original. In the appeal, the appellant has categorically stated that they do not disagree with the classification discussed by the lower author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly noted that in the facts of that particular case that Note 2(a) (b) of Chapter 84 is applicable and the goods are required to be classified as parts of machinery. In the present case, even this ratio can also be distinguished as goods therein pertained to Chapter 84 while in the present case the classification is required to be done in terms of various sub-headings of Chapter 90 and in terms of Note 2(a) of Chapter which clearly lays down as follows:- (a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading No. 84.85, 85.48 or 90.93) are in all cases to be classified in their respective headings. Therefore the classification adopted by the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable, therefore in such a circumstance, heading 9018.19 which is a residuary heading cannot be adopted. The residuary heading can be adopted when there is no heading available for the purpose of classification. Therefore, the authorities have rightly followed the judgment and of tariff notes. The Supreme Court s judgment cited supra, in fact, clearly supports department s view as even in that case it pertained to classification of parts and the Tribunal had classified the items in terms of chapter note as parts which has been confirmed by the Supreme Court by rejecting the Revenue appeal. Therefore, following respectfully the ratio of the judgment cited by the Dy. Commissioner of Customs, the impugned orders are confirmed by rejecting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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