1. Asbestos carding machine is classifiable under H. 84.36. (Bombay C.H.T. Public Notice No. 9 dt. 7.2.1979, based on Collectors-in-Conference Tariff Advice No. 33).

2. Copper mould tube used for continuous casting of steel is classifiable under H. 84.43. (Collectors-in-Conference Tariff Advice No. 48 dt. 28.8.1980—1980 CenCus 200B).

3. Embroidery shearing machine used for cutting off loose or unwanted embroidery threads after the embroidery work is completed is classifiable un-der H. 84.40(1). (Bombay C.H.T. Public Notice No. 44, dt. 10.9.1979).

4. Scalloping machine used for cutting the festoon or borders (fabric portions) of the embroidered fabric or laces or embroidered articles like handker-chiefs is classifiable under H. 84.40(1). (Bombay C.H.T. Public Notice No. 44, dt. 10.9.1979).

5. Triple nozzle air blast dust removal machine specially designed for removing dust after buffing of leather in the buffing machinery is classifiable under H. 84.42(1). (Bombay C.H.T. Public Notice No. 9 dt. 7.2.1979, based on Collectors-in-Conference Tariff Advice No. 33).

6. Compressor channel valves are internal parts of compressors, being in the nature of inlet and exhaust valves and are correctly classifiable under H. 84.11 of C.T.A. and parts of such valves would be assessable under the same heading subject to the exclusions under 1(g) under Section XVI of the CTA, 1975. (Calcutta C.H.T. Pub-lic Notice No. 30/1980, dt. 6.3.1980—1980 Cen-Cus 208B).

7. Fan mounted inside electric motor—The fan mounted on the armature shaft outside the magnet frame but inside the electric motor for keeping the motor cool while running is classifiable under H. 84.11(5). (Collectors-in-Conference Tariff Advice No. 48, dt. 28.8.1980—1980 Cen-Cus 200B).

8. High pressure seamless steel vessel used in the process of liquefying air (as part of liquefaction plant) is classifiable under H. 84.17(1). (Collectors-in-Conference Tariff Advice No. 48, dt. 28.8.1980—1980 Cen-Cus 200B).

9. Rotary spraying machine consists of spraying chamber and drying chamber and the spraying consists of rotary machine mounted on rotary arms driven hydraulic motor. The material i.e. leather is to be put on a string conveyor driven through a roller. The drying section is provided with ventilator for inner circulation of air through ribbed pipes linked on them. The machine performs the operations of spraying, drying and other incidental functions in the process of manufacturing finished leather, the principal function of it being that of spraying the liquid solutions on the leather. The spraying machine in question is correctly classifiable under H. 84.21(1) of the C.T.A. (Calcutta C.H.T. Public Notice No. 80/79-Cus. dt. 22.11.1979. File No. CV-43/79-685—1980 Cen-Cus 11B).

10. Transfer printing machine ("Elnatransfers")—The subject machine of dimensions about 373 mm x 510 mm x 224 mm and weighing 11 kg. is designed to operate on 120V or 240 VAC, 50—60 cycles, with a capacity of 1200 watts. It transfers designs from paper to a garment by steam heat process. The machine in question would qualify for classification under H. 84.59(1) of the CTA, 1975. (Calcutta C.H.T. Public Notice No. 86/79, dt. 22.11.1979. File No. CV-43/79-685 dt. 22.11.1979—1980 Cen-Cus 13B).

11. Computer Magnetic Diskettes are assessable under H. 84.51/55. (1982 ECR 143B).

12. Water Pump Spindle Bearing is assessable under H. 84.62(1). (1985 ECR 25B).

13. Mini-Lab System is assessable under H. 84.66(1). (1985 ECR 25B).

14. Essex Coil Winding Machine Model 1075 for mass production of winding coils used on automobiles is assessable under H. 84.59(2). (1985 ECR 26B).

15. Electrostatic Precipitators are assessable under H. 84.59(2). (1985 ECR 26B).

16. Video Tape Winding Machine Model VL-600 is assessable under H. 84.59(2) without benefit of Notfn. 118/80-Cus. as amended. 1985 ECR 25B.

17. Data Acquisition Systems (Computers) imported as a part of initial set up equipment of a Thermal Power Unit are eligible for assessment under H. 84.66. 1986 (7) ECR 37C.

18. Toothed Wheels, Chain Sprockets and other transmission elements are assessable under SH. 8483.90. 1986 (8) ECR 77C.

19. Cone and Tapered Roller Assemblies under SH. 8482.20 shall apply to those which characterize themselves as assemblies together consisting of the Cone and tapered Roller assembled in a cage. 1986 (8) ECR 77C.

20.Classification of hydraulic seals/rings under CTA 75

I. Seals/Rings made of plastic:

Seals/rings which are to be used as bearings will fall under CTA SH. 8483.30, as plain shaft bearings in terms of Note 2(a) to Section XVI. Seals/rings, if suitable for use solely or principally with hydraulic cylinders or other machines of H. 84.12 will fall under SH. 8412.90 as parts of hydraulic cylinders, vide Section Note 2(b). However, seals/rings which are suitable for use with hydraulic cylinders as well as machines of other headings of Chapter 84 will be classifiable under H. 84.85 (SH. 8485.90)

II. Seals/Rings made of rubber: .

(a) Made of Unhardened Vulcanised Rubber—

Articles made of vulcanised rubber other than hard rubber of a kind used in machinery or mechanical appliances are excluded from Chapter 84 and 85 vide exclusion Note 1(a) to Section XVI. Accordingly, seals/
rings made of unhardened vulcanised rubber would be classifi-able under SH. 4016.93 or 4016.99, as articles of rubber.

(b) Made of Hardened Vulcanised Rubber—

Unlike articles of unhardened vulcanised rubber, articles of hardened vulcanised rubber of a kind used in machinery or mechanical appliances are not excluded from Section XVI. As such, seals/rings made of hardened vulcanised rubber would be classifiable under Chapter 84 in the same manner as those made of plastic, as explained in sub-para I above.

MF (DR) Circular No. 14/96-Cus. (F. No. 528/3/96-Cus. (TU)}, dt. 1.3.1996—1996 (63) ECR 62C.