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Classification of Grinding Discs under Item 84.59 CTA or Item 84.56 CTA. Analysis: The case involved a dispute over the classification of Grinding Discs used in machinery for the manufacture of Soda Ash. The Custom House classified the goods under Item 84.59 CTA, while the appellants claimed re-classification under Item 84.56 CTA. The Assistant Collector and the Appellate Collector upheld the classification under Item 84.59 CTA, emphasizing that machinery for extractive industries falls under this category based on CCCN Explanatory Notes. The appellants argued that the emphasis on extractive industries was not present in CTA and that Item 84.56 covers machinery for crushing, grinding, and mixing mineral substances. They contended that the goods should be re-classified under Item 84.56, citing relevant case law to support their position. The learned DR opposed the re-classification, stating that soda ash is a chemical product, not a mineral, and referred to Chapter Note 5 of Chapter 84 to support the classification under Item 84.59 CTA. The Tribunal carefully considered the arguments and relevant provisions. They noted that the imported machinery was used for crushing soda ash into fine powder, involving crushing and grinding processes. Referring to a previous judgment on a similar issue, the Tribunal agreed that the machinery should be classified under Item 84.56 CTA, as it was more specific and appropriate for the purpose. The Tribunal rejected the DR's argument regarding Chapter Note 5, stating that the machinery's intended use for crushing and grinding aligned with the classification under Item 84.56 CTA. Therefore, they allowed the appeal, ordering the re-classification of the goods under Item 84.56 CTA and granting consequential relief to the appellants.
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