S.L. Peeran, Member (J)

1. The appellants are aggrieved with the order dated 23-11-1990 passed by the Collector of Customs (Appeals), Madras. The appellants imported 'Clutch and Brake assembly'. They filed the bill of entry describing the goods as "Single Clutch and Brake assembly" Part No. 84836009, Clutch disk giving Part No 84836009 and 'Brake Disk' also carrying the same part number. They claimed classification under Chapter Heading 8466.94 of Customs Tariff Act with benefit of Notification No. 156/86 dt. 1-3-1986 claiming the goods as spare for Herlan Impact Extrusion Press Model P-8'. The goods had been separately valued in the invoice. The lower authorities classified the goods as 'Transmission Parts' under Chapter Heading 8483.60 CTA 1985. Before the lower authorities, the appellants contended that the imported items are not merely clutches but are clutch and brake assembly. Such an assembly cannot be classified under Heading 8483.60 which is confined to those articles which are specified in that heading only. They further contended that in general principle of classification, a part of a machine should be classified under the heading which covers the main machine excepting for exclusions contained in the notes to Chapter 84 of the Customs Tariff. They further pointed out that clutch and brake assembly does not figure in the said exclusion.

2. The learned Asstt. Collector rejected their contention and held that as per Section Note 2(a) of Section XVI, parts which are goods included in any of the headings of Chapter 84 or 85 in all cases, are to be classified in their respective headings. He has held that clutch and transmission parts being specifically mentioned in Heading 8483.60 and, therefore, the assessment made by them is in order. He has also held that only other parts that are not specifically mentioned elsewhere in Chapter 84 or 85 should be assessed as components for machineries and goods are also classifiable under Heading 8483.60 is as also interpretative Rule 3(a). The benefit of Notification No. 156/86 was also rejected on the ground that the notification mentions only component parts and not spare parts of a machinery falling under Chapter 84.86 and as the goods are classified under Chapter Heading 84.66, the benefit of the notification has also been held to be not available.

3. The Collector (Appeals) has rejected the appeal and has held that the goods are having specific heading in Chapter 84 of Customs Tariff and fall under Heading 8483.60 and are not classifiable under Heading 84.66 as component parts of machine tools for working metals. He has also observed that for all practical purposes these items may form the part(s) of the machine tools but because of separate specific heading, the goods have to be classified separately and hence the benefit of the notification in question was also denied.

4. The appellants are contending in this appeal that the Heading 84.83 or its sub-headings are specifically not covering the impugned goods. They contend that the items in question are different items technically and functionally. It is stated by them that Notification No.156/86 as amended, inter alia covers "Component parts of machine tools for working metals" and the goods in question are nothing but "component parts of machine tools for working metals" and they are also so used and therefore, the benefit of the notification is available to them. They contend that there is a separate identity for clutches and shaft couplings' on the one hand and those of 'clutches', 'brakes' (and consequently clutch discs and Brake discs) and single clutch and brake assembly, on the other hand the imported item 'clutch discs' and 'brake discs' are nothing but component parts of Clutch and Brake assembly' as a single unit in its working and are totally different from what could be covered by the term 'clutches' separately and 'brakes' separately or even 'Clutch and Shaft Couplings'. They submit that the Collector (Appeals) h