TMI Blog1983 (1) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... r heading No. 73.33/40 which read at the material time as follows :- 73.33/40-other articles of iron or steel The appellants cleared the goods on payment of customs duty so assessed at 60% ad valorem (Basic Customs duty) plus 15% ad valorem (Auxiliary Customs duty). Later on, they filed a refuned claim before the Assistant Collector of Customs seeking re-assessment of the goods under Customs Notification No. 182/78 on the ground that the subject goods were required as parts for the assembly or manufacture of synchronous condenser of rating 30 MVAR. The A.C. rejected the claim as un-substantiated on the ground that the documentary evidence asked for by him was not produced by the Appellants. Against this order the appellants preferre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amanian submitted that, in terms of Interpretative Rule 2(a), the imported goods, even though they were in the nature of unfinished or incomplete articles, were nevertheless to be deemed as finished or complete articles since they had the essential characteristics of the complete or finished articles. In this context, he referred to page 2, Vol. 1 of the Explanatory Notes to the Brussels Tariff Nomenclature containing a commentary on Interpretative Rule 2(a). The said commentary states that the provisions of the said rule also apply to blanks (unless they are specified in a particlar heading) and the term blank is to be taken to mean an article, riot ready for direct use, having the approximate shape or outline of the finished article or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading 85.01. 4. Continuing Shri Subramanian stated with reference to the alternative submission relying upon notification No. 182/78 that even semi-finished or incomplete parts were entitled to the benefis that notification by application of Interpretative Rule 2(a). The required evidence of the fact that the goods had been used for the purpose for which it was imported and as laid down in the notification had already been submitted. 5. Appearing on behalf of the respondent, Shri Raghavan Jyer submitted that the Interpretative Rules, Section Notes and Chapter Notes appearing in the Custom Tariff Schedule were available only for interpretation of headings and sub-headings of the Schedule. They did not apply to and, therefore, could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning, result in pole-end-plates which are component parts of synchronous condensers. Interpretative Rule 2(a) of the rules for the interpretation of the First Schedule to the Customs Tariff Act of 1975 postulates as follows :- Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as imported, the incomplete or unfinished article has the essential character of the complete or finished article...... Though the Explanatory notes to the BTN have no legal binding effect, they are of considerable persuasive value. As pointed out by Shri Subramanian, even blanks which are not ready for direct use and which have the approximate shape or outline of the finished ..... X X X X Extracts X X X X X X X X Extracts X X X X
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