TMI Blog2002 (11) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... nths in the light of this specific direction of the Court, it was not possible for us to adjourn the matter. Thereupon the Counsel for the appellant requested that the matter to be passed over. It was passed over three times and on either occasion Mr. Mohan Salian, the Advocate requested for one more pass over on the ground that Mr. V.S. Nankani was on his way. Accordingly, the matter was passed over once again. However, on the last occasion, at about 4.30 p.m. Mr. V.S. Nankani not being present, we offered an opportunity to Mr. Mohan Salian, Advocate to argue the matter. He declined to do so. Thereupon, having read the appeal and other papers and heard the departmental representative, we proceed to dictate the order. 2. The notice issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long with application for condonation, the Tribunal shall consider the same within one week from the date of presentation of the appeal. The Tribunal if decides to condone the delay, in that event we expect the Tribunal to dispose of the appeal as expeditiously as possible and at any rate within 4 months from the date of registration of appeal. With this directions, the appeal stands disposed of with no order as to costs. 4. Accordingly, the appeal was filed before the Tribunal on 2-9-2002. The application for condonation of delay was heard on 9-9-2002 and after condoning the delay, the appeal was listed for hearing today. 5. Heading 73.05 and 73.07 read as follows : 73.05 - Fittings for tubes and pipes (other than fit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wise specified (i) of iron, (ii) of steel. None of the preceding 15 items contained an entry for or included fittings for tubes and pipes. Therefore, at the relevant time, such fittings of pipes and tubes obtained from casting would necessarily have been classifiable in the residuary sub-item (16). Subsequently, however, as we have noted, there is a specific Heading 73.05 for fittings of pipes and tubes. If this entry were not present, no doubt, the goods would be classifiable in Heading 73.07. In the presence of Heading 73.05 the situation in which the earlier classification was decided will no longer apply. The various judgments of the Courts and Tribunal cited before the Tribunal in the appeal are completely irrelevant in a situation in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s excluded the applicability of the Tariff Item 68 and therefore did not interfere with the classification arrived at by the Collector (Appeals) in tariff item 25(16). In any event, the Tribunal was not confronted with choosing between tariff Headings 72.05 and 73.27. Neither of these headings was required to be considered by it. This decision is therefore irrelevant to the facts before us. 10. It is also not possible to accept the contention that Heading 73.05 is in the nature of general provision being for all fittings of tubes, and pipes etc. whereas Heading 73.07 is only specialised for cast articles. Heading 73.07 is for cast articles of iron and steel not elsewhere specified. Heading 73.07 is a residuary entry including within it ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in which it is apparently clarified that iron castings are classifiable as castings not by its geometrical description. A copy of this letter has not been produced. 12. We must emphasise here that most of the arguments of the appellant are centred on the entries in the tariff prior to 1-3-1986. The basis of the tariff itself changed drastically from 1-3-1986 onwards. The earlier tariff was replaced by the new tariff based on the Harmonised System of Nomenclature of the Customs Co-operation Council, Brussels. Therefore, unless it can be shown that entries in the headings of the old and new tariffs are identical and that the notes to the sections and the chapters in the new tariff do not have a bearing in the clarification with regard to o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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