9911796707
TMI Blog2000 (2) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 classifying spares and accessories for pumps under Heading 84.13 chargeable to duty at the rate of 5%. It appeared to the Department that spares and accessories would be appropriately classifiable under their respective headings in view of note 2(a) of Section XVI of the Schedule to the CETA 1985 and hence show cause notices for modification of classification lists as well as for recovery of duty short levied, were issued. The Assistant Collector applied Rule 3A of the Rules for Interpretation of the Tariff and Note 2(a) of Section XVI and classified the items in dispute as under : Sl. No. Description of goods Heading No. under which the goods are shown in Col. 2 are classified Rate of duty 1. Bear Cover 84.83 20% 2. Worm Shaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar kind of machine, or with a number of machines of the same heading (including machine of Heading No. 84.79 of Heading No. 85.43) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of Heading Nos. 85.17 and 85.25 to 85.28 are to be classified in Heading 85.17. (c) All other parts are to be classified in Heading No. 85.85 or Heading 85.48." 4. It is thus evident that parts of machines which are in themselves goods included in any other heading of Chapter 84, are in all cases to be classified in their respective headings. In the present case, parts such as valves, bearings, bearing cover, crank shaft, pulley etc. are covered by Heading Nos. 84.81, 84.84 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of Note 2(a) to Section XVI of the Schedule to the CETA 1985. The further plea of the appellants that some of the parts are purchased by them either directly from manufacturer of parts, or from the open market on payment of duty and these parts are not manufactured by them, has not been substantiated and therefore, is rejected. 6. The appellants have contended that during the relevant period, they cleared goods in accordance with the approved classification list and therefore, the duty demands cannot be sustained for any period prior to the issue of the show cause notice. The material on record is not sufficient to decide this aspect, although the Assistant Collector has recorded a finding that classification list No. 2/88-89 effective ..... X X X X Extracts X X X X X X X X Extracts X X X X
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