1987 (4) TMI 295 - AT - Central Excise

Summary

Issues: Classification of manufactured parts under Tariff Item 45.

Analysis:
The appellants manufacture various components, including Weighbridges and Electronic Control Panels, which are part of B E.L.T.weigher and Weigh Feeder machines. The Range Supdt. classified these items under TI 45 as 'Weighing Machines', leading to orders against the appellants. The appellants contended that their parts should not be classified under TI 45 as they could not be used for weight determination individually or after assembly. They argued that the weighbridge term includes a platform scale, which their parts lack. The consultant for the appellants emphasized that the parts of B E.L.T.weigher and Weigh Feeder should not fall under TI 45, citing descriptions and specifications of weighbridges and the Oxford English Dictionary's definition of weigh bridges.

The consultant for the appellants further referenced a previous order by the Collector (Appeals) classifying similar parts under a different item, supporting their argument against TI 45. On the other hand, the SDR argued that the items were complete weighing machines as described in the brochure and classification list submitted by the party. The appellants highlighted the lack of a show cause notice before adjudication and reiterated that their goods were parts, not complete machines. The Tribunal noted that the appellants manufactured only component parts, not entire machines, and that electronic control panels are not weighing machines. The Tribunal found discrepancies in the descriptions and functions of the manufactured parts and the Range Supdt.'s references to complete machines.

The Tribunal held that each component part should be individually examined for classification under TI 45. It noted the absence of a show cause notice and remanded the matter to the Collector of Central Excise for fresh adjudication based on the Tribunal's observations. The impugned order was set aside, and the appeal was disposed of accordingly.