TMI Blog2016 (3) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent : Shri A.K. Singh, Addl. Commr. (A.R.) ORDER PER: M.V. RAVINDRAN: These appeals are directed against the Order-in-Appeal No. 100/2004 TE (ACC) dated 20.09.2004 passed by the Commissioner of Customs (Appeals) Mumbai. 2. None appears on behalf of the appellant despite notice. Since this appeals are of 2004 and issue being squarely covered by the judgment of this Tribunal, we take up the appeals for disposal in the absence of any representation from appellant. 3. Heard the learned Departmental Representative. 4. On perusal of records and the grounds of appeals taken by the appellant, we find that the issue involved in these appeals is regarding the classification of the goods imported i.e. polished steel ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are concerned, there is no dispute about the item being of stainless steel. The BTN notes at page 1759 under Chapter 98.03/04 clearly indicates that heading does not cover (b) Steel Balls for ball point pens and pencils (Heading 73.40 or 84.72) . It was argued by the learned Advocate that the BTN Explanatory Notes has no binding effect and it is only the Section Note, chapter note and Rules for Interpretation, functional test of an article and understanding in the trade parlance, which should guide the classification of the item. We need not dwell much on this point, as this is a well settled proposition. However, we have to take into consideration the Section notes and Chapter notes for the purpose of classification in this case. They w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts of general use as defined in Note 2 to Section XV, of base metal (Section XVI), or similar goods of artificial plastic materials (which are generally classified in Heading No. 39.07). This Note l(c) clearly excludes parts of base metal (Section XV). Undoubtedly, the goods are of base metal falling under Section XV i.e. Chapter 73.33/40 and hence Chapter Note l(c) of Chapter 98 clearly excludes the present item from the ambit of Chapter 98.03/09. It is to be observed that even as per the Rules of Interpretation classification has to be adopted in terms of Section notes and Chapter notes. The classification has to be adopted only under Heading 73.33/40 in view of Note 4 of Chapter 84 and Note l(c) of Chapter 98. The learned Advocate rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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