TMI Blog2013 (11) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... orted goods and held the imported goods to be towers for classification under Heading 7308 20 19. It is observed that 7308 will cover those towers which are not parts of any machine as per C.B.E. & C. Telex/Circular No. 924/2/97-Cus. (TU), dated 9-8-1997. This Circular has clearly opined in the conference of the Commissioners of the Customs on Tariff and Allied matters that WOEG tower parts constitute essential components of WOEG and that in the absence of tower parts imported for the manufacture of WOEG, WOEG cannot be said to be presented in an unassembled/disassembled condition. It was also clarified that these parts will be classifiable as components and will be liable to duty as applicable to the components - Prima facie case in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned A.R. on the other hand argued that classification of the imported goods has been correctly done under Chapter Heading 7308 and Commissioner has correctly confirmed the demand and imposed penalties upon the appellants. 7. After hearing both sides for sometime, it is observed that as per Rule 1 of General Rules of interpretation to the Customs Tariff Act, the classification of imported goods is required to be done as per the relevant Section notes and Chapter notes. Section Note 2(b) of Section XVI is the relevant Section note for deciding the parts solely or principally used in a particular kind of machine and is reproduced below :- 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Allied matters that WOEG tower parts constitute essential components of WOEG and that in the absence of tower parts imported for the manufacture of WOEG, WOEG cannot be said to be presented in an unassembled/disassembled condition. It was also clarified that these parts will be classifiable as components and will be liable to duty as applicable to the components. 9. In view of the above legal position the appellants have made out a strong prima facie case for complete waiver of the pre-deposit of duties and penalties. Accordingly, the applications for the waiver of pre-deposit of amounts involved are allowed recovery thereof stayed till the disposal of appeals. (Operative part of the order pronounced in the Court) - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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