1999(12)LCX0257
IN THE CEGAT, COURT NO. II, NEW DELHI
S/Shri Lajja Ram, Member (T) and P.S. Bajaj, Member (J)
COLLECTOR OF CENTRAL EXCISE, PUNE
Final Order Nos. 138-139/2000-B, dated 6-12-1999 in Appeal Nos. E/822 & 823/94-B
Advocated By : None, for the Appellant.
Shri R.S. Sangia, JDR, for the Respondent.
[Order per : Lajja Ram, Member (T)]. - In these appeals filed by M/s. Buckau Wolf India Ltd., now known as M/s. Krupp Industries Ltd., the matter relates to the assessment of the parts of material handling equipment such as conveyors, separaters, stackers, reclaimers, etc. They had classified the same under heading 84.31 of the Central Excise Tariff attracting rate of duty of 20% ad valorem. They filed refund claims claiming that the goods were classifiable under the heading 84.28/84.29 of the Tariff. The show cause notice was issued proposing rejection of the refund claims and the matter was decided that the parts of the goods under Headings 84.25 to 84.31 were specifically covered by Heading 84.31.
2. When the matter was called no one appeared for the appellants. The noice for today’s hearing had been issued on 9-11-1999. These are old matters in which the show cause notice was issued in the year 1990. As the matter is old we are proceeding to deal with the matter on merits after hearing Shri R.S. Sangia, DR who is present for the respondents Revenue.
3. We find that Heading No. 84.28 covers other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics, etc. We find that the parts of these equipments falling under Headings 84.28 and 84.29 are specifically covered by Heading 84.31 which covers parts suitable for use solely or principally with the machinery of heading Nos. 84.25 to 84.30.
4. We find that under Chapter Note when the parts are specifically mentioned in any Heading of the Tariff then they would be classified under that Heading/sub-heading. The classifications of the parts along with the machines will be only when they are not separately classified in any specific Tariff Heading. As in the present case parts of machinery which are classified under Headings 84.28 and 84.29 are specifically mentioned under Heading 84.31, we consider that the classification of such parts will not be with the machinery but under the specific Heading 84.31.
5. After going through the facts on record, we do not find any merit in both these appeals and the same are rejected. Ordered accordingly.
Equivalent 2000 (124) ELT 266 (Tribunal)