P.C. Jain, Member (T)

1. Since the issue involved in all the subject appeals is the same, a common order is being issued.

2. Question involved in these appeals is whether the goods described as non-ferrous forgings for synchro cone imported by M/s. TELCO Ltd. are classifiable under Tariff Heading 74.03(1) or as automobile parts under Tariff Heading 87.04/06(1) while TELCO claims the assessment as shapes and sections of copper not elsewhere specified under Tariff Heading 74.03(1). The department has assessed the goods under 87.04/06(1) as parts of motor vehicles not elsewhere specified.

2.1 The classification of the imported goods turns upon the Interpretation Rule 2(a) which is reproduced as below :-

"2(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as imported, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished by virtue of this rule, imported unassembled or disassembled."

3. There appears to be a substantial conflict of opinion at the lower appellate levels