TMI Blog2005 (9) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... and printed circuit boards to their sister unit at Gurgaon (Haryana) on payment of duty at the rate of 10% ad valorem applicable to Heading 90.33 of the CETA Schedule. The department took the view that the shafts, gears and flywheel assemblies were appropriately classifiable under Heading 84.83, while the printed circuit boards merited classification under Heading 85.34, both attracting duty at the rate of 15% ad valorem. Accordingly, they issued a show cause notice demanding differential duty on the above clearances. The original authority and the first appellate authority upheld the department s view regarding classification of the goods and confirmed the demand of differential duty against the assessee. Hence the present appeal. 2. Aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Heading 84.83. Nevertheless, it is their case that shafts, gears and flywheel assemblies, usable only as parts of speedometer are classifiable under Heading 90.33. As regards printed circuit boards, it is submitted that they were cleared only as part of speedometer and cluster and, therefore, such PCBs should also be classified as parts of measuring apparatus under Heading 90.33. 3. Ld. Counsel for the assessee has relied on Note 2(a) under Chapter 90 of the CETA Schedule to submit that shafts and gears which are useable only as parts of measuring equipments can only be classified under Heading 90.33. Ld. Counsel has also relied on the following decisions of the Tribunal : (i) Foundry Plant Patterns (P) Ltd. v. CCE - 2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. DR preferred to place reliance on Clause (a). It is an admitted fact in this case that shafts, gears and flywheel assemblies are specified under Heading 84.83. When compared to this entry, Heading 90.33 is far less specific for the said goods inasmuch as, for classifying the goods as parts and accessories for speedometers or other measuring apparatus, it requires to be shown that the said goods were actually cleared as parts of the measuring equipments as is discernible from the description of goods under Heading 90.33, which reads as thus : Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90 Insofar as the shafts, gears and flywheel assemblie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orks (supra), it was found that the printed circuit boards manufactured by the party was designed to work for a particular machine and hence it was not classified under Heading 85.34. In the case of Foundry Plant Patterns (supra), the goods considered by the Tribunal for classification were worm gears and worm shafts made of plastic and these were held classifiable under Heading 90.33 as it was undisputed fact that the products were parts of speedometers and were used in the manufacture of speedometer. Thus the decisions cited by ld. Counsel cannot be followed in the instant case. 8. For the reasons which we have already recorded, we uphold the impugned order and dismiss this appeal. (Pronounced in open Court on 8-9-2005) - - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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