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TMI Blog2008 (7) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... . Chacko, Member (J)]. - The dispute arising in this case pertains to classification of an item imported by the appellants, viz. "High Pressure Pipe". The importer classified it in the relevant Bill of Entry under Heading 85.03 of the First Schedule to the Customs Tariff Act. The assessing authority classified it under Heading 84.09 and SH 8409.99 of the said Schedule. This classification attracte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts of diesel engine which, in turn, was used as a part of electric generating set, the appellants treated the pipes as "parts suitable for use solely or principally with the machine of Heading No. 85.02" and, accordingly, classified the same under Heading 85.03. On the other hand, the lower appellate authority has treated the pipes as "parts suitable for use solely or principally with diesel engi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng diesel engines) and Heading 85.02 (covering electric generating sets) cannot be considered to be 'competing entries' vis-a-vis the claim of the assessee for classifying the pipes as parts of a machine. Admittedly, the pipes were directly used as "parts of diesel engine" and the same could not be directly used as "parts of electric generating set" without involvement of diesel engine. According ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classification is claimed by the department, does not contain mention of such SHs but only that of the Heading (84.08). This description reads thus: "parts suitable for use solely or principally with the engines of Heading Nos. 84.07 or 84.08". It is an admitted position that the imported pipes were used as 'parts of a diesel engine' covered by the description of goods given against 84.08. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tariff Schedule, there must be direct nexus between part and the machine without involvement of any intermediate machine. In the present case, this nexus exists between the imported pipes and diesel engine and, therefore, the classification is bound to be in favour of the Revenue, as rightly argued by the ld. JCDR. 4. In the result, the "High Pressure Pipes" imported by the appellants are held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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