2004(07)LCX0326

IN THE CESTAT, WEST ZONAL BENCH, MUMBAI

S/Shri S.S. Sekhon, Member (T) and T. Anjaneyulu, Member (J)

INGERSOLL RAND (I) LTD.

Versus

COMMISSIONER OF CUSTOMS, MUMBAI

Order Nos. A/789-798/2004-WZB/C-III, dated 26-7-2004 in Appeal Nos. C/96-99, 101-105 & 126/R/2000

CASES CITED

Ingersoll-Rand (India) Ltd. v. Collector — 1998(12)LCX0127 Eq 2000 (124) ELT 0751 (Tribunal) — Followed.. [Para 2]

Ingersoll-Rand (India) Ltd. v. Commissioner — 2001(06)LCX0083 Eq 2001 (132) ELT 0703 (Tribunal) — Followed [Para 2]

REPRESENTED BY :        Shri Ravinder Jain, for the Appellant.

Shri S.S. Bhagat, SDR, for the Respondent.

[Order per : S.S. Sekhon, Member (T)]. - All these appeals are being disposed off by their common order as both sides agree that the issue involved is the same that is classification of components for use in Air Compressors which were imported.

2. After hearing both sides and considering the issue it is found. -

(a)     that entities imported by the appellant from their suppliers in USA to be used in manufacture of the Air Compressor are spring & channels. These “Channel and springs sets” are specifically designed for each model of Air Compressor manufactured by the importer in India. It consists of a set of channel with a spring, as a composite unit, to be fitted inside the compressor. Neither the spring nor the channel has any independent function but must be used in conjunction as per the functions of the compressor. These specific part of the air compressor comprises an arched spring used in conjunction with the channel valve which in turn comprise an inlet and a discharge valve, requiring no mechanical linkages to operate but is opened and closed by the difference in air pressure across the valve. The channel valve actually consists of a combination of several small valves. Each channel with the arched leaf spring operates individually, opening and closing over a corresponding port in the seat and seat plate. A stop plate over above the arched spring limits the tracel or the life of the valve channel and the items of Ingersoll Rand USA.

(b)     The issue of classification of the said goods is settled by the decision in the case of the same appellant for the very said goods vide Order No. 2000 (124) ELT 751 and again in 2001 (132) ELT 703. No contrary decision has been shown.

3. In view of the finding and following the early decisions these appeals are allowed by holding classification under 8414.90.

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Equivalent 2005 (179) ELT 0349 (Tri. - Mumbai)