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470 EXCISE LAW TIMES [ Vol. 372

being classified under more than one head corresponds to the said Rule 3(a) of
the Explanatory Notes.
The Explanatory Note IV(b) to this Rule i.e. 3(a), of the Rules for Inter-
pretation of the HSN Explanatory Notes specifies :-
“(iv) It is not practicable to lay down hard and fast rules by which to de-
termine whether one heading more specifically describes the goods than
another, but in general it may be said that :-
(a) xx xx xx
(b) If the goods answer to a description which more clearly identi-
fies them, that description is more specific than one where
identification is less complete.
Examples of the latter category of goods are :
(1) Tufted textile carpets, identifiable for use in motor cars, which are to
be classified not as accessories of motor cars in Heading 87.08 but in Head-
ing 57.03, where they are more specifically described as carpets.
(2) ………………”
7. Section Note 2 of Section XVII of Central Excise Tariff excludes elev-
en sets of items from being treated as parts and accessories. Section Note 3 fur-
ther provides :-
“3. Refences in Chapters 86 to 88 to “parts” or “accessories” do not apply
to parts or accessories which are not suitable for use solely or principally
with the articles of those Chapters. A part or accessory which answers to a
description in two or more of the headings of those Chapters is to be classi-
fied under that heading which corresponds to the principal use of that part
or accessory.”
8. There is reference to “PARTS AND ACCESSORIES” under the main
heading “GENERAL”, in Section XVII of the HSN Explanatory Notes, 2002. Un-
der the sub-heading “(iii) PARTS AND ACESSORIES”, a three-layer test has
been postulated. It is on satisfying all of these conditions a particular item would
come under that chapter head. The sub-head III reads :-
“(III) PARTS AND ACCESSORIES
It should be noted that Chapter 89 makes no provision for parts (other than
hulls) or accessories of ships, boats or floating structures. Such parts and
accessories, even if identifiable as being for ships, etc., are therefore classi-
fied in other Chapters in their respective headings. The other Chapters of
this Section each provide for the classification of parts and accessories of the
vehicles, aircraft or equipment concerned.
It should, however, be noted that these headings apply only to those
parts or accessories which comply with all three of the following condi-
tions :
(a) They must not be excluded by the terms of Note 2 to this Sec-
tion (see paragraph (A) below).
(b) They must be suitable for use solely or principally with the ar-
ticles of Chapters 86 to 88 (see paragraph (B) below).
(c) They must not be more specifically included elsewhere in the
Nomenclature (see paragraph (C) below).”
9. Paragraph (B) and relevant extract from Paragraph (C) to the same
document stipulates : -
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