TMI Blog2023 (7) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... classification of the parts in their respective headings is subject to Note 1 of this Section XVI, which excludes the article of Section XVII. Therefore, it is further inevitable to examine the Notes of Section XVII - the parts and accessories of Section XVII don't apply to article of heading 8483 (clause (e) of Section Note 2). In view of the specific exclusion of 'articles of heading 8483' from the ambit of the Section XVII under which chapter 87 falls, the impugned goods will not fall under Chapter 87. The judgment of Tribunal Mumbai in the case of TELCO LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE [ 2006 (1) TMI 281 - CESTAT, MUMBAI ] relied upon by the Commissioner (Appeals) is not applicable in as much as the goods, namely, Gear and Gear Box etc involved in the case were specifically covered under heading 8708. The impugned goods are rightly classifiable under heading 8483 60 90 of the Customs Tariff Act - appeal allowed. - CUSTOMS APPEAL NO. 52189 OF 2019 - FINAL ORDER No. 50968/2023 - Dated:- 28-7-2023 - DR. RACHNA GUPTA, PRESIDENT AND MS. HEMAMBIKA R PRIYA, MEMBER (TECHNICAL) Shri B.L. Yadav, Advocate for the Appellant assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s parts suitable for use as part of motor vehicles. He drew attention to Part F of the Explanation three notes for CTH 8708 which includes other transmission parts and components (for example propeller shafts, half shafts, here s, gearing, plain shafts bearings, reduction gear assemblies, universal joints) but the heading excludes crankshafts, camshafts and flywheel of heading 8483. He stated that the HSN explanatory notes have a persuasive value for determining the right classification. The self declaration by the appellant that these are parts to be used as parts of motor vehicle is material evidence and cannot be denied at this stage. The submission of Counsel that it is a general part which can be used anywhere is irrelevant as the subject goods shall only be used in motor vehicles as has been stated by the appellant before the Commissioner (Appeals). In order to find the right classification, it is description of goods as well as the test of predominance that matters as, has been held in catena of decisions. The learned Authorised Representative relied on recent judgement in Westinghouse Saxby farmers Ltd vs. Commissioner of Central Excise Calcutta [MANU/SC/0162/2021]. 4. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 - Flywheels and pulleys, including pulley blocks: 8483 50 10 --- Pulleys, power transmission 8483 50 90 --- Other 8483 60 --- Clutches and shaft couplings (including universal joints): 8483 60 10 --- Flexible coupling 8483 60 20 --- Fluid coupling 8483 60 90 --- Other 8483 90 00 --- Toothed wheels, chain sprockets and other transmission elements presented separately; parts 6. We find that the department has also not disputed that the impugned goods are part of the transmission shaft, but the dispute is that these goods are to be used as the motor vehicle parts which fall under heading 8708. Both sides have relied upon the Section Notes pertaining to Chapter 84 and 87 of the Custom Tariff Act. Before examination of the Section Notes, the general rules for the interpretat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e material or component which gives them their essential character, in so far as this criterion is applicable. (c) When goods cannot be classified by reference to (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. 4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin. (Emphasis Supplied) 6.1 From the aforesaid general rule for the interpretation of import tariff, it is undoubtedly an established position that the heading which provides most specific description shall be preferred to heading providing a more general description. 7. In order to appreciate the coverage of the goods falling under heading 8708 of Customs Tariff under which the department have sought to classify these impugned goods, the said tariff heading is reproduced below: (1) (2) 8708 PARTS AND ACCESSORIES OF THE MOTOR VEHICLE OF HEADING 8701 TO 8705 8708 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... below: 1. This Section does not cover: (a) transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 4010), or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 4016); (b) articles of leather or of composition leather (heading 4205) or of fur skin (heading 4303), of a kind used in machinery or mechanical appliances or for other technical uses; (c) bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV); (d) perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV), (e) transmission or conveyor belts or belting of textile material (heading 5910) or other articles of textile material for technical uses (heading 5911); (f) precious or semi-precious stones (natural, synthetic or reconstructed) of headings 7102 to 7104, or articles wholly of such stones of heading 7116 except unmounted worked sapphires and diamonds for styli (heading 8522); (g) parts of general use, as defined in Note 2 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8487 or 8548. (Emphasis Supplied) 9.4 In view of the above Section Note 2, the parts which are goods included in any of the heading of chapter 84 are in all cases to be classified in their respective headings, except for the heading 8409, 8431, 8448, 8466, 8437, 8487. The goods in question are included in heading 8483 of Chapter 84. However, such classification of the parts in their respective headings is subject to Note 1 of this Section XVI, which excludes the article of Section XVII. Therefore, it is further inevitable to examine the Notes of Section XVII. 10. For ease of examination, the relevant Section Notes 2 of Section XVII is reproduced below: 2. The expressions- parts and parts and accessories do not apply to the following articles, whether or not they are identifiable as for the goods of this Section: (a) joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016); (b) parts of general use, as def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifically covered therein and not as parts of accessories of the machines. In view of the above decisions of the Tribunal, we find no infirmity in the impugned order. The appeal filed by the Revenue is rejected. 12. Apart from aforesaid case law, the learned Counsel has also relied on the following case laws: (i) Commissioner v. Best Cast (P) Ltd -2001(133) ELT A 258 (SC); (ii) Eicher Precision machine Ltd. v. Commissioner of C. Ex., New Delhi- 2001 (131) ELT 600 (Tri.- Del.); (iii) Eicher Ltd. v. CCE-2002(142) ELT 136 (Tri. Chennai); (iv) Commissioner of Central Excise, Rohtak v. Kafila Forge Ltd. - 2004(167) ELT 343 (Tri.- Del.) which was in the case of the Appellant itself and relied in the case of- Jer Ring Gears Pvt. Ltd. v. CCE-2005(186) ELT 73 (Tri.- Bang.) (v) Collector of Customs, Bangalore v Maestro Motors Ltd. - 2004(174) ELT 289 (SC); (vi) Commissioner of C. Ex., Chandigarh v. Raja Forging Gears Ltd. - 2009 (233) ELT 404 (Tri.- Del.) confirmed the above view by holding the classification of items mentioned in Heading 8483, for use in motor vehicle and which was not an integral part engine under heading 8483 ibid and the said order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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