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TMI Blog2018 (10) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... along with interest and seized goods were held liable for confiscation and redemption fine and penalty were also imposed on the appellant. 2. The facts of the case are that the Revenue received the information that the appellants are manufacture of screw hooks and clearing the same without payment of duty, therefore, the factory of the appellants were searched and the goods lying in stock were seized. Later on, on the basis of investigation and various statements recorded during the course of investigation, the show cause notice was issued to the appellants to classify the said goods under Chapter heading 7318 of the Central Excise Tariff Act, 1985 and to demand duty along with interest and to impose penalty and also to confiscate the sei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted the impugned order. 5. Heard the parties and considered the submissions. 6. We find that the facts of the both the cases are identical. As appellants as well as M/s PNA Agro Industries are manufacturing harrow hooks. These harrow hooks are called as trolley hooks and trailor hooks and they are used for tractor or trolley. 7. We further take note of the fact that these hooks are also part of thresher and trolley harrow hooks and the facts of both the case are identical. We further find that in the case of PNA Agro Industries (Supra), the adjudicating authority has examined the classification issue and observed as under: "6.4 As harrow hooks cleared by M/s PNA, were forged on a forged machine, they being forged hooks of iron or steel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and (c) articles of headings8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading 8306. In Chapters 73 to 76 and 78 to 82 (but not in heading 7315) reference to parts of goods do not include reference to parts of general use as defined above. Subject to the preceding paragraph and to Note 1 to Chapter 83 the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81." 6.7.1 Thus, in terms of Section Note 1(f) of Section XV, goods falling under Chapter 84 are not covered under Chapter 73. 6.8 Section Note 1(g) and Section Note (2) of Section XVI (Machinery and Mechanical Appliances; Electrica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section XVI, parts of general use, as defined in Note 2 to Section XV, of base metals (Section XV) are not covered under Chapter 84. In other words, parts covered under Chapter 84 (other than parts of general use), are to be classified under Chapter 84, as per Section Note 2 of Section XVI. 6.9 Since harrow is an agriculture implement classified under Chapter Heading 8432 of the Schedule, its parts (not being parts of general use) are classified under Chapter Sub-Heading 8432 90, in terms of Section Note 1(f) of Section XV (Base Metals and Articles of Base Metals), Section Note 1(g) and Section Note 2, of Section XVI (Machinery, Mechanical Appliances and Electrical Goods). Thus, I find that though harrow hook manufactured and cleared b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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