TMI Blog2002 (3) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, submitted that the appellants besides manufacturing tractors manufacture hydraulic distribution assembly for oil having individual function and parts thereof; that the impugned goods are classifiable under Heading 84.79 as appliances having individual function and not elsewhere specified; that the basic function of the hydraulic distribution assembly is to distribute the oil in any hydraulic circuit; that they may perform functions associated with the equipments like excavators, loaders, cranes, automobiles, earth movers etc.; that the Hydraulic distribution assembly can operate through an internal or external circuit; that the distribution for a required circuit is obtained by movement of the distributor slide to the desired pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 to 84.79 will not be classifiable under Heading 87.08. He also drew our attention to the Explanatory Notes of HSN at page 1531 (Second Edition) according to which windscreen wiping mechanism falls under Heading 84.79 and not under 87.08. He also mentioned that undoubtedly windscreen wiping mechanism is an identifiable part of a motor car/bus/truck but as it has an independent function to perform it has been classified under Heading 84.79; that the Tribunal in the Appellants own case, vide Final Order No. 315/2001-B, dated 15-6-2001 [2001 (132) E.L.T. 414 (T)] has classified the Hydraulic pump under sub-heading 8413.80 instead of 87.08 on the basis of Note 2(e) to Section XVII. He finally submitted that as per Explanatory Notes of HSN, Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t goods meant for general purpose since these are made as per specification and industrial standard of tractors; that the second condition to the effect that parts and accessories must not be excluded by the provisions of Notes to Section XVII is also satisfied inasmuch as none of the clauses of Note 2 to Section XVII excludes the impugned goods specifically; that on the other hand Note 3 to Section XVII clearly provides that reference under Chapters 86 to 88 to parts or accessories do not apply to parts and accessories which are not suitable for use solely or principally with the articles of this chapter; that it is apparent from this note that the parts or accessories which are suitable for use solely or principally with the articles of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Assembly is generally known in the trade as control valve and is also described as fluid distribution assembly or fuel manipulating assembly. 7. We have considered the submissions of both the sides. Heading 87.08 of the Central Excise Tariff applies to parts and accessories of the motor vehicles of Heading Numbers 87.01 to 87.05 whereas Heading No. 84.79 is applicable to machines and machinery appliances having individual functions, not specified or included elsewhere in this Chapter . Notes 2 and 3 to Section XVII explain the ambit of expression parts and accessories under Section XVII, which covers Chapters 86 to 89. Note clearly provides that expression parts and accessories do not apply to the articles mentioned in the said note, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration of the Tribunal in the case of Escorts Ltd. v. CCE, Delhi II, Final Order No. 315/2000-B, dated 15-6-2000 [2001 (132) E.L.T. 414 (T)] wherein it is observed as under : Note 3 to Section XVII cannot make Note 2 inoperative merely on the ground that particular product is suitable for use solely or principally with the articles of Chapters 86 to 88 . In fact both the Notes 2 and 3 explain the ambit of expression parts and accessories used in Section XVII. We also find that G.S. Auto International decision - 1999 (111) E.L.T. 389 (T), was considered by the Tribunal in the said decision by observing that in the said matter the rival Chapters were 87 and 73 and the Tribunal having regard to the Section Note 3 and voluminous ..... X X X X Extracts X X X X X X X X Extracts X X X X
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