{"id":201707,"date":"1986-02-17T00:00:00","date_gmt":"1986-02-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/hindustan-petroleum-corporation-vs-collector-of-customs-on-17-february-1986"},"modified":"2017-11-05T04:41:26","modified_gmt":"2017-11-04T23:11:26","slug":"hindustan-petroleum-corporation-vs-collector-of-customs-on-17-february-1986","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/hindustan-petroleum-corporation-vs-collector-of-customs-on-17-february-1986","title":{"rendered":"Hindustan Petroleum Corporation &#8230; vs Collector Of Customs on 17 February, 1986"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Hindustan Petroleum Corporation &#8230; vs Collector Of Customs on 17 February, 1986<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1986 (9) ECC 15, 1986 (7) ECR 299 Tri Delhi, 1986 (24) ELT 637 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> K.L. Rekhi, Member (T)<\/p>\n<p>1. A common issue is involved in both these appeals. They relate to the same appellants and were argued before us together. This common order is passed to dispose of both of them.\n<\/p>\n<p>2.    The appellants imported 70\/30 Copper-Nickel Tubes for  fittings  to heat exchangers installed in their petroleum refinery.    Heading  84.17  of the Customs Tariff Act, 1975 relates, inter alia, to heat  exchangers  and condensors.   The appellants seek re-assessment of the  imported  tubes under this heading on the ground that the goods were sophisticated tubes conforming to ASTM B 111-71-C and B.S. 1464-1957-CN 107, they were exclusively designed for use in heat exchange system  in  their  refinery  and had  been  imported under their Actual User Licence for &#8220;refinery equipment and  spares&#8221;.   They also relied on Note 1 (f) to Section  XV  of the  Customs Tariff Act, which excludes articles falling within Section XVI (machinery, mechanical appliances and electrical goods) from the scope of Section XV.   The stand of the lower authorities has been that the imported tubes were &#8220;parts of general use&#8221;  and thus stood excluded from Section XVI, vide Note 2 to Section XV and  Note Kg) to Section XVI. This ground, however,  was  given  up  by the  learned representative of the  department  before  us.   Instead,  he  put-forth a new ground saying that the heading No.  75.94\/06  (other articles of nickel) was more specific to cover the goods and that the  tubes,   as imported,  were  in straight length and were not identifiable as spare parts of any machinery.   It was the common ground of both sides  that  even though the  subject tubes were made of an alloy containing  30%  nickel  and 70%  copper,  yet they would be treated as &#8216;nickel tubes&#8217; by virtue of Note 3(a) in Section XV, which laid down that an alloy of base metals containing more than 10%,  by weight, of nickel was   to   be   classified as an alloy   of  nickel,  except  in the case of an alloy in which iron predominated  by  weight over each of the other metals.\n<\/p>\n<p>3.    We have carefully considered  the matter.   According to the details furnished in the import documents, the  goods were 70\/30  Copper-Nickel tubes  in two  sizes-(1)  3\/4&#8243;  SWG   16  Length 192&#8243;  and (2) 3\/4&#8243; O.D X16 SWGX240&#8243; Long.   The  size  specifications  suggest that these were straight length tubes,  made of base metal.   By their  looks,  one  could  hardly associate them  with particular machinery components.   The appellants were at pains to convince us that the  goods were  machinery parts  by virtue of their special physical standards and  chemical  composition conforming  to ASTM and  BSS  to  make them  suitable for  fitment  in refinery  heat exchangers. Even assuming that it were so, it does not necessarily  follow that the goods will fall under heading 84.17 for classification.    There  is no universal rule in the Customs Tariff Act, 1975 to  the effect that   all spare parts  would necessarily fall in the machinery chapter only.    Indeed,  it is deliberate  scheme of the Tariff that spare parts made of certain materials  should be  classified in the   respective  material composition  heading rather than  in the machinery heading.   This scheme is created by a number of Section Notes and Chapter Notes which are  a part and parcel of the statutory  Tariff and which limit or expand the scope of the tariff headings  themselves.   Then there are the Interpretative Rules, the sort of ground rules for classification,   which are also statutory. Coming to the heading 84.17 canvassed by the appellants, we observe that it is specific, inter alia, for heat exchangers and condensors, that is for the complete machines or systems. It is not specific for parts of those machines and systems. If the parts are such as have a more appropriate or specific heading elsewhere, there is no reason why they should not be classified under the latter heading. Interpretative Rule 3(a) says so. Within the Machinery Section XVI, Note 2(a) also says so.\n<\/p>\n<pre>4.    The material composition heading    75,04\/06-\"other articles of nickel\" invoked by the department does not, by itself, have a better claim to being more  specific than heading  84.17.   But the  position is altered by Note 2 to Chapter 75 which is in the following terms :\n \"Heading No. 75.04\/06 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned.\"\n \n\n<\/pre>\n<p>By virtue of the above Note, the otherwise residuary heading 75.04\/06 turns into a specific one for nickel tubes. When nickel tubes which have been worked upon fall under this heading, there is all the more justification for plain nickel tabes to fall under this heading. We agree with the learned representative of the department that heading 75.04\/06 read with Chapter 75, Note 2 is specific for nickel tubes, both worked and unworked. The appellants&#8217; reliance on exclusion note l(f) to Section XV is misplaced because this note excludes only machinery, mechanical appliances and electrical goods from the scope of Section XV (in which Chapter 75 falls) and straight length nickel tubes are none of these.\n<\/p>\n<p>5.    Accordingly,   we  uphold  the  lower orders   and  reject both  the appeals.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Hindustan Petroleum Corporation &#8230; vs Collector Of Customs on 17 February, 1986 Equivalent citations: 1986 (9) ECC 15, 1986 (7) ECR 299 Tri Delhi, 1986 (24) ELT 637 Tri Del ORDER K.L. Rekhi, Member (T) 1. A common issue is involved in both these appeals. They relate to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-201707","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hindustan Petroleum Corporation ... vs Collector Of Customs on 17 February, 1986 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/hindustan-petroleum-corporation-vs-collector-of-customs-on-17-february-1986\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hindustan Petroleum Corporation ... vs Collector Of Customs on 17 February, 1986 - Free Judgements of Supreme Court &amp; 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