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2016 (3) TMI 257 - CESTAT MUMBAI

2016 (3) TMI 257 - CESTAT MUMBAI - TMI - Classification - Polished Steel Balls - Whether to be classified under Chapter Heading 9608 or under Chapter Heading 73.26 - Held that: by relying on the decision of the case of Collector of Customs, Bombay Vs. Sanghvi Swiss Refills Pvt. Ltd [1997 (6) TMI 152 - CEGAT, NEW DELHI] as the products are the similar one the products imported by the appellant is held to be classifiable under Chapter 73, Heading 73.26. - Decided against the appellant - APPEAL NO. .....

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ue 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 balls of 1 mm diameter and sought the classification under Chapter Heading 9608, alternatively under s .....

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headings and any relative Section of Chapter notes. According to the appellant sub-heading No. 9608, parts of pens has been mentioned. Alternatively the classification is sought of the polished steel balls parts of ball point pens under Chapter 8482. We do not find any merits in the grounds taken by the appellant for simple reason that the goods which are imported, are not parts of ball point pen and are used further for manufacturing of ball point pen. The classification sought of appellants .....

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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 pro .....

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to pens and pencils of all sorts. However Note 4 of Chapter 84 clearly states that polished steel balls of maximum and minimum diameters of which do not differs from the normal diameters by more than 1% or by more than 0.05 mm, whichever is less would fall under Heading No. 84.62 and other steel balls are to be classified under Heading No. 73.33/40. This note 4 of Chapter 84 has overriding effect for the purpose of classification of the items under Heading No. 73.33/40. The learned Advocate refe .....

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does not have persuasive effect, although it may not have an effect of a binding nature. It is also seen that Note l(c) of Chapter 98 excludes 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 Ch .....

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cation under Import Policy. It has to be stated that the classification under Import Policy cannot guide the classification to be adopted under the Customs Tariff Act, 1975. The classification under this Act has to be done in terms of Section notes, Chapter Notes and the Rules for Interpretation. In the present case, the argument advanced by the Counsel for adopting the trade and commercial parlance test cannot be accepted, as the Section notes and chapter note have precedence in the matter of c .....

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