TMI Blog2008 (7) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... . Srivastava, Member (T) Shri Manish Mohan, SDR, for the Appellant. Shri R.K. Tawani, Consultant, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. - This appeal has been filed by the Revenue against the Order dated 22-1-2002 passed by the Commissioner of Customs (Appeals), Airport, Mumbai. 2. Heard both the sides and perused the records. 3. The brief facts of the case are that M/s. Siyaram Silk Mills Ltd. Mumbai (hereinafter called the Importer) filed a Bill of Entry No. 1535 dated 12-11-2001 to clear 2400 P.C. of 'men's long sleeve shirt with tie' for a value of Rs. 5,77,605/-, claiming of Bangladesh origin and classification under 6205 of Customs Tariff Heading with a claim of benefit of Notification 105 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of Headings 6101 to 6114 and Headings 6201 to 6211. He has held that goods falling under 6212 to 6217 if they are put up for sale, they are to be regarded as one set and classification of which would more appropriately be under Chapter Heading 6205. (iii) As far as the extension of the benefit of Notification is concerned, the Commissioner (Appeals) has held that since the country of origin certificate has been issued in terms of the guidelines on the reverse of C.O. Certificate, it is not open to the lower authority to look into the criterion provided in the Rules. 6. We have examined the position. We find that the Shirt is classifiable under CTH 6205.20 and the 'Tie' under CTH 6215. Basic Customs Duty on both items is specific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are normally offered for sale separately. Hence Rule 3(b) is not applicable and the Commissioner (Appeals) has erred in adopting Rule 3(b) and his interpretation is bad in law and, therefore, unacceptable. 7. The Commissioner (Appeals) has taken support of note 13 to Section XI for classification under 6205, which read as under "Unless the context otherwise requires, textiles garments of different headings are to be classified in their own headings even if put up in sets of retail sale. For the purpose of this Note, the expression "textile garments" means garments of Heading Nos. 61.01 to 61.14 and Heading Nos. 62.01 to 62.11." By going through this note, the Commissioner (Appeals) has held that goods falling under 6212 to 6217 if they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licable for classifying mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets, which cannot be classified by reference to sub-rule (a) of Rule 3 of the Interpretative Rules. Sub-rule (a) of the said rule provides that for classification the heading which provides the most specific description shall be preferred to heading providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set, these headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cylinder was classifiable under the same heading as that of excavator. We find that in this case the camera and the television set were not the essential part of microscope; the microscope was a separate identifiable commodity and was separately classifiable. The camera and the television net are separately described in the Tariff." 12. We are of the opinion that the ratio of the above case laws are squarely applicable to the facts of the present case. 13. In the case of Future Innovations Pvt. Ltd. relied upon by the Importer, the goods in question was the combination of two products and it was held that it is classifiable under Heading 8301.20 which covers 'Locks of a kind used for motor vehicles' and not under 8531.10 which cove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng compass (heading 90.17), a pencil (heading 96.09) and a pencil-sharpener (heading 82.14), put up in a case of plastic sheeting (heading 42.02) : Classification in heading 90.17. For, the sets mentioned, above, the classification is made according to the component, or components taker. together, which can be regarded as conferring on the set as a whole its essential character." 15. We are of the view that the above analogy is not apt. The combination of the above assorted items in one case is called 'Hairdressing sets', whereas in the other case, it is called 'drawing kits'. In the case before us, it is a pack of Shirt with Tie and is sold as such. It is not known by any other nomenclature except as Shirt and Tie. Both Shirt and T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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