2005(03)LCX0028

IN THE CESTAT, SOUTH ZONAL BENCH, CHENNAI

S/Shri C.N.B. Nair, Member (T) and T. Anjaneyulu, Member (J)

COMMISSIONER OF CUSTOMS, CHENNAI

Versus

SUPER SPINNING MILLS LTD.

Final Order No. 481/2005, dated 23-3-2005 in Appeal No. C/237/98-MAS

Advocated By :        Smt. R. Bhagyadevi, SDR, for the Appellant.

Shri Sivarajan, C.A., for the Respondent.

[Order per : C.N.B. Nair, Member (T) (Oral)]. - In this appeal the Revenue contends that Uster Ring Data and Uster Classimat are required to be classified under Heading 85.18/27 as against the Commissioner's finding that they are rightly to be classified under Heading 90.16(2).

2. Perused the records and heard both sides.

3. When this case came up before us last time, it was remanded for a fresh decision in view of the fact that the Revenue authorities were classifying the same item differently in respect of importations made by another party, and also that the order has been passed without considering the technical literature brought on record. The impugned order has been passed pursuant to that order of remand of this Tribunal.

4. In the impugned order, the Commissioner (Appeals) has examined in detail the role and functions of the machines in question and has held that these are for specific use in textile industry. Technical literature also brings out as to how these machines are exclusively used in textile industry. Heading No. 85.18/27 is for electrical items and not for specific machine for use in other industries. Heading 90.16 is, inter alia, for checking instruments. The literature on record shows how the item in question captures the features of the yarn and transmitted it to control equipment. Thus it is a checking instrument that is essential for ensuring quality of yarn. In the facts of the case, the Commissioner was right in ordering the classification as noted by him. There is no merit in the appeal and it is rejected.

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Equivalent 2005 (185) ELT 0157 (Tri. - Chennai)