TMI Blog2017 (9) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... nel Boring Machine (TBM). The respondent has specifically mentioned that the item is customised only for Tunnel Boring Machine (TBM) having the specific purpose of shielding the flow into the TBM. Further, it appears that TBM would be covered under Heading 8430 and when the item imported is solely or principally for use as part the TBM, there should not be any doubt that it would be covered under Chapter Heading 8431 and under its sub-headings 8431 4310 or 8431 43 90. The right classification for the subject item would be 84314390 only - appeal dismissed - decided against appellant-Revenue. - Customs Appeal No.52178 of 2016 - C/A/55542/2017-CU[DB] - Dated:- 27-7-2017 - Mr. (Dr.) Satish Chandra, President And Mr. Ashok K. Arya, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the subject item should be under Chapter 96035000. 4. Ld. Advocate for the respondent-assessee mainly pleads that: (i) Tail Brush FIRC is part of Tail Shield of Tunnel Boring Machine and is manufactured out of steel Plates/ Sheets and brass wire. It is also called Tail Skin Wire Brush . The Tail Brush in question is meant for specific performance and is customised for Tunnel Boring Machines. It is fitted on TBM after application of grease for the purpose of stopping the leakage to go into the TBM. The purpose of the Tail Brush is to restrict the flow into the TBM and not the usual cleaning etc. (ii) The brushes of heading 9603 are used mostly for sweeping, cleaning or for applying and polishing etc. The functional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... character of it is shielding, and it will therefore, be classified as specific part of TBM rather than under generic classification of brush. 7. The descriptions for Chapter heading 9603 and further relevant sub headings are given below: Tariff Item Description of goods 9603 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) 9603 10 00 - Brooms and brushes, consisting of twigs or other v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 to 8430; whereas brooms and brushes (including brushes, which are part of machines and appliances in general). A reading of Chapter 9603 makes it clear that it covers normal brushes which could also be part of certain machines and appliances. The Revenue s argument that all the brushes which are part of any machinery have to be covered under Chapter 8431 may not always be correct, if there could be certain brush(es) which are suitable for use solely or principally with the specific machine covered by Chapter Headings 8425 to 8430. 7.3 It appears from the facts that there is no dispute that the item imported is specifically suitable for use solely or principally with the Tunnel Boring Machine (TBM). The respondent has specifically menti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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