1992(09)LCX0079

BEFORE THE CEGAT, SPECIAL BENCH ‘B2’, NEW DELHI

Shri P.C. Jain, Member (T) and Ms. Jyoti Balasundaram, Member (J)

COLLECTOR OF CUSTOMS

Versus

S.A.E. (I) LTD.

Final Order Nos. C/121-122/92-B2, dated 10-9-1992 in Appeal No. C/1370-1371/84-B2

Advocated By : Shri M.K. Jain, SDR, for the Appellants.

Shri Gopal Prasad, Consultant, for the Respondents.

[Order per: Jyoti Balasundaram, Member (J)]. - Both appeals involve common issue namely the classification of Hydraulic Tensioner, Hydraulic Puller, Hydrostatic Driver Puller and Oleodynamic Type Winch Puller imported by the respondents herein and therefore, taken up together and disposed of by this common order.

2. The respondents herein imported one set of Hydraulic Tensioner and one set of Hydraulic Puller (subject matter of Appeal No. 1370/84-B2) and one set of Hydrostatic Driver Puller, two sets of Oleodynamic type 1500 kgs. Winch Puller (subject matter of Appeal No. C/1371/84-B2) and four sets of Hydraulic Press (the Classification of this item is not in dispute before us). The Assistant Collector assessed all the items under Heading 84.59(1) of the Customs Tariff Act, 1975. The Collector (Appeals) ordered reassessment of the four disputed items under Heading 84.22 as claimed by the importers. The assessment of Hydraulic Press under Heading 84.59(1) was upheld by the Collector (Appeals) and against this classification, the importers have not preferred any appeal and therefore, we are only concerned with the proper classification of four items.

We have heard Shri M.K. Jain, the learned SDR and Shri Gopal Prasad, the learned Consultant and carefully considered their submissions. Items are required to lift conductor drums weighing approximately 1.5 tonne to the top of the transmission towers for the purpose of stringing. The machines are meant for mechanical handling of material or goods and therefore, machines are assessable under Heading 84.22 which covers “lifting, handling, loading or unloading machinery, telphers and conveyors (for example, lifts, holds, winches, cranes, transporter cranes, jacks, pulley tackle, belt conveyors and teleferics) not being machinery falling within Heading No 84.23".

3. This is a specific entry for handling machinery. Heading 84.59 which covers machines and mechanical appliance having individual functions not falling within any other heading of this chapter, is a residuary entry which cannot be preferred to a specific entry. There is no dispute that the machineries carry out the functions of pulling and tensioning the cable during the stringing operation and therefore, can rightly be considered as handling machinery. The learned SDR has not advanced any argument to dislodge the finding arrived at by the lower appellate authority,

4. In the light of the above discussions, we see no reason to interfere with the order of the Collector (Appeals) and accordingly uphold the same and dismiss these appeals.

Equivalent 1993 (63) ELT 478 (Tribunal)