2004 (12) TMI 480 - AT - Central Excise

Summary

Issues: Classification of Link Plates and Link Pins under Central Excise Tariff

Classification Dispute:
The appellant appealed against the order-in-appeal by the Commissioner (Appeals) regarding the classification of Link Plates and Link Pins. The Commissioner classified them under Heading 8431.00 as parts of material handling equipment, while the appellant argued for classification under Heading 7308.20 as part of Industrial Chains.

Appellant's Contention:
The appellant claimed that they manufacture Industrial Chains classified under Heading 73.08, and as Link Plates are used as part of Industrial Chains, they should be classified along with the chains under the same heading.

Revenue's Contention:
The Revenue argued that the Link Plates and Link Pins in question, manufactured based on a special design from a customer, are to be used with material handling equipment, not Industrial Chains. They contended that the appellant failed to prove these Plates and Pins could be used with their Industrial Chains.

Key Points:
The dispute centered around the fact that the Link Plates and Link Pins were cleared separately without Industrial Chains, based on specific designs from the customer. The appellant admitted that these Plates and Pins were not compatible with their Industrial Chains. As a result, the Tribunal held that the Plates and Pins should be classified along with the material handling equipment, not Industrial Chains.

Non-Disclosure and Limitation:
The appellant's failure to inform the Revenue about the manufacturing of these distinct Plates and Pins, different from those used with Industrial Chains, led to the invocation of the extended period of limitation by the lower authorities. Consequently, the appeal was dismissed based on these grounds.