K.S. Venkataramani, Member (T)

1. This appeal has been directed against the order dated 29-9-1983 passed by the Collector of Customs (Appeals) Calcutta by which the Collector had set aside the order of the Assistant Collector of Customs, Group (V), Custom House, Calcutta classifying Simmering Oil Seals BI 15 GD Part No. 000997 7947 valued at Rs. 85,781.67 (CIF) under Heading 84.06 of the Customs Tariff Act, 1975 at the standard rate of duty. The Collector (Appeals) in his order held that the correct classification of the goods was not under Heading 84.06-CTA but would be under Heading 84.65-CTA as machinery parts of general use. The Collector of Customs, Calcutta has filed this appeal being aggrieved against the above order of the Collector (Appeals).

2. The facts in brief are that when the Bill of Entry for the clearance of the above said goods was filed describing them as spare parts for combustion engine, the Custom House examined the goods with reference to the simmering oil seals catalogue (Simirit No. 690) and found that in the catalogue, application of the particular type of oil seals imported has been shown to be only in engine. The Custom House also found that information regarding application of the particular type of oil seal on other machinery or even on motor vehicles other than in the engine was not available. The Custom House also did not accept the claim of the respondents that the oil seals were the same as those covered by the order of the Collector (Appeals) earlier dated 18-5-1982 wherein the classification was decided under the Heading 84.65-CTA. Therefore, classification of the goods under Heading 84.06-CTA was confirmed. The Collector (Appeals) however, on an appeal against the Assistant Collector's order, by the respondent, held that the oil seals imported have other applications than in motor vehicles because he found that these were used on a number of machinery parts rather than as parts of engines. He also held that the goods were identical to the goods covered in the order-in-appeal earlier passed dated 18-5-1982 and, therefore, held that the goods should be re-assessed to duty under Heading 84.65-CTA, 1975.

3. Shri C.V. Durghayya, the learned Departmental Representative appearing for the appellant Collector submitted that the Collector (Appeals)'s order was erroneous because the oil seals imported in this case have been found to have an exclusive use only in IC engine and no evidence had been put-forth regarding their use in other machinery and no evidence has been produced to show that these are general purpose oil seals. Shri Durghayya pointed out that the oil seals considered by the Collector (Appeals) are distinguishable because these seals have not only got different part numbers but also the suffixes are different like BI, SL, BA etc. The Collector (Appeals) has not appreciated the department's point that oil seals bear the same basic number as 65 x 90 x 13 mm but then suffixes like BI 15, BI, SL, BA etc. which determine the Use of particular type of oil seals being different cannot be considered to be one and the same.

4. Shri N.C. Sogani, the learned Consultant appearing for the respondents referred to the simirit catalogue 690, complete with the part number and type numbers, indicating use of the same oil seals in different parts and with reference to the same catalogue, showed that the oil seals have a use in propeller shaft, bearing housing and layshaft. He further pointed out that the manufacture of these oil seals does not produce these oil seals only to a particular customer's specification. On the other hand, the customers have to select their seals from a large range of oil seals manufactured by the manufacturer. He also referred to an order of the CEGAT in their own case in Order No. 399/87-D, dated 19-5-1987 in which the CEGAT had held that crankshaft rear end packing would be assessable under the Heading 84.65-CTA.

5. We have given careful consideration to the submissions made b