ORDER
S.D. Jha, Member (J)
1. The question for decision in this appeal originally filed as a revision application to the Government of India is classification for the purpose of Customs of ‘Weld-on-parts’ and clamps of M.I. thermocouples’ imported vide B.E. Cash No. 990D. dated 17-5-1978 W.B. No. 24620234, dated 25-4-1978-whether they should be classified under heading 90.23(i) read with 90.29(i) or 90.28(iv) as claimed by the appellants or under heading 73.33 C.T.A. as done by the lower authorities. The Assistant Collector of Customs by his order dated 17-2-1979 rejected the appellants claim for re-assessment on the ground that the appellants had not produced the catalogue in support of their claim and that the appellate order dated 14-2-1978 produced by the appellants was not applicable to the facts of the case. The Collector of Customs (Appeals), Bombay held that even though the parts may have been specially designed for use on thermocouples they would be classifiable on merit in terms of Interpretatory Rule 3(a) of Customs Tariff Act, 1975 and the goods would be classifiable under specific heading, he therefore rejected the appeal. Hence the present appeal.
2. At the hearing, S/Sh. M.K. Varshney, Dy. G.M. and V. M. Gujar, Additional Manager of the appellants represented the appellants and explained the function of Thermocouples, the weld-on-part and the clamps. During the arguments, Sh. Gujar gave out that the appellants did not seriously press their claim or appeal in respect of clamps and confine the same only to weld on parts. It was given out and not disputed by the other party that weld-on-parts are fixed to the end of specially made wires and these are fixed with end of clamps to the pipe-lines. The specially made wires perceive the temperature of the pipe-lines and the weld-on-parts are intended to ensure the uniformity in the temperature so that measurements do not fluctuate. The essential function of thermocouple is to measure the temperature. It was also given out that weld-on-parts were specially designed for thermocouple and could not be used elsewhere. Heading 90.23 covers measuring instruments and in particular thermometers. Heading 90.29 inter alia covers the parts or accessories suitable for use solely or principally with one or more of the articles falling within heading 90.23. Thermocouple being a thermometer would fall under heading 90.23(1). Weld-on-parts imported in the case being parts or accessories suitable for use solely or principally for thermometer and the thermocouple would fall under heading 90.29(0/90.23(1). As to the Appellate Collector’s reliance on Rule 3(a) of the Rules for Interpretation of the First Schedule to Customs Tariff Act, 1975, the said Rule is attracted only when the goods are prima facie classifiable under two or more headings. In such a case, the heading which provides the most specific description is to be preferred to heading providing a more general description. In doing so, he overlooked the fact the thermocouples in this case itself had been classified under heading 90.23 and that heading 90.29 covers parts and accessories suitable for use solely or principally inter alia with one or more of the articles falling within heading No. 90.23. The learned Collector has himself observed and not disputed that the weld-on-parts were specially designed for use in thermocouple. Therefore, in view of the foregoing Rule 3(a) of the Rules of Interpretation would not be attracted in the case. Besides the foregoing, it is also seen that in some other cases the same Customs House has classified weld-on-parts under heading 90.29(1)/90.23(1).
3. For the foregoing reasons the appellants’ claim for re-assessment under heading 90.29(1) read with 90.23(1) in respect of weld on parts is accepted. As to clamps the same having not been seriously pressed is rejected. The appeal is thus partly allowed with consequential refund to the appellants.