TMI Blog2001 (8) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... so that each section is capable of falling back into the section below it. The whole thing, as its name indicates, is telescopic, the object being to raise or lower its height, both to facilitate transportation as well as to render it suitable for use in different locations. Its use, we are told, is to provide illumination in such areas as opencast mines. Atop of the last segment is mounted a battery of electric lights which can be swelled in order to provide illumination in the required area. Electricity from either generator or from the main supply is the motive power. 2. The appellant had claimed classification of these goods under Heading 7308.20 of the tariff. This Heading 7308 is inter alia for structures and parts of iron or steel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s having individual functions. Apart from explaining the nature of individual function, the note explains that the heading is restricted to machinery which is not excluded from Chapter 84.79 by the operation of any section or chapter notes, is not covered more specifically by a heading in any other chapter or nomenclature and cannot be classified in any other particular heading of Chapter 84. We have already found that the article is more appropriately covered by the description as a tower. It does not satisfy the requirements of this note. The application of Heading 84.79 is thus ruled out. The classification claimed by the appellant therefore has to be accepted. 4. The other question that arises is the inclusion in the assessable value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sold in incomplete condition, the question of inclusion of the value of these lights will not arise. 6. A penalty of Rs. 25,000/- has been imposed on the ground that the appellant did not apply for registration as provided in the rules. The declaration was required to be filed when the value of clearance of the goods exceeded Rs. 20.00 lakhs; in computing this value, the appellant acting on a bona fide belief excluded the cost of the lights. It is not possible for us to see what it is that gave rise to this belief. It is difficult to resist the conclusion that this is justification now brought out before us for an otherwise inexplicable failure to comply with the law. We therefore decline to interfere with the penalty. 7. The appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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