2004 (8) TMI 586 - AT - Central Excise

Summary

Issues: Classification of goods under Chapter Heading 8419 or 8479; Consideration of expert opinions in classification.

In this case, the Revenue filed an appeal before CCE (Appeals) challenging the classification of "Columns" under Chapter Heading 8419. The Revenue contended that the functions performed by the columns align with those specified under Chapter Heading 8419, making them appropriately classifiable under this heading. The Revenue argued that Chapter Heading 8479, covering machines with unspecified functions, is not applicable as the functions of the columns are clearly specified. The Commissioner upheld the original order, ruling that the columns are independent equipment and not parts of goods. Dissatisfied, the Revenue further appealed, reiterating that the columns should be classified under Chapter Heading 8419 as parts, emphasizing that the columns do not qualify as complete machinery or mechanical appliances under Chapter Heading 8479.

The Commissioner based the decision on documentary evidence, including certificates from reputable engineering firms, confirming the columns' use in distillation and separation of liquids in the chemical industry. The Commissioner noted that the columns were considered independent equipment by industry experts and were not parts of goods under Chapter 84.79. The Revenue's appeal was dismissed as it failed to provide expert opinions supporting their classification arguments. The Tribunal rejected the Revenue's grounds for not considering the columns as machinery, as they lacked expert support. Consequently, the appeal was dismissed, affirming the classification of the columns under Chapter Heading 8419 as independent equipment rather than parts of goods under Chapter Heading 8479.