Ntb Hitech Ceramics Vs. Commissioner of C. Ex. and Cus.

1. the question for consideration in this appeal is the classification of ceramic nozzles for welding machines used in argon welding. the appellant claims classification of these goods under heading 85.15 of the tariff as parts of such welding machines. the department has taken the view that they are correctly classifiable as ceramic articles under heading 69.01.2. in the impugned order, the commissioner (appeals) finds that the goods are specifically mentioned in heading 69.01 which includes ceramic articles. this he finds more specific than heading 85.15. he finds nothing in the explanatory notes to take a contrary view and thus confirmed the classification under that heading.3. the commissioner has not taken into account the notes to chapters 84 and 85 of the tariff. note l(b) to chapter 84 specifically excludes from classification under that chapter goods of chapter 69. there is no such specific exclusion in chapter 85. on the contrary, the general explanatory notes to chapter 85 of the hsn explanatory notes say "contrary to the rules in 84, the goods of this chapter remain classified here, even if they are of ceramic material or glass, with the exception of glass envelopes (including bulbs and tubes) of heading 70.11." the commissioner's reasoning would therefore apply if the machines of which the nozzle form part were classifiable under chapter 84. it would not apply where the machines are classifiable under chapter 85. it is not in dispute that the nozzles are for use solely or principally in the welding machine classifiable under chapter 85.15.they would therefore be correctly classifiable under this heading.