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TMI Blog1986 (8) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... d valorem under heading 84.45/48 as against the original assessment under heading 73.04/06(2) of the Customs Tariff Act, 1975 @ 60% ad valorem plus 15% ad valorem plus countervailing duty at Rs. 165/- per M/Ton under item 26AA of CET. They have stated that the forgings were hardened at 900 C/600 C and quenched and tempered. These were subjected to rigorous test for chemical compositions, ultrasonic test for rough machining, izod impact test (or charpy test) and for tensile strength. The forgings were made from ingots large enough to have a minimum reduction of 3 to 1 on the ram head. They have been forged into shape and rough machined to very close tolerances and as such acquired the specific shape and characteristics of the rams. The dimen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate has reiterated the contentions made before the Appellate Collector as well as in the Revision Application. He has further stated that whatever processing has been done after importation of the forgings, that was necessary for fixing the machine. He has drawn our attention to pages 17 and 19 of the Instruction Manual submitted by the appellants with the paper book and has stated that the machine turning, boring, squaring and dovetailing were necessary for fixing up ram in the main machinery. He has further stated that the cost of post-importation processing is about 20% of the total price of the imported ram forgings. He has submitted that forgings attained the shape and characteristics of the finished ram and therefore, imported forging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Order No. 537/86-B2 dated 11-6-1986 in appeal No. CS (SB)(T) 583/79-B2 in the case of M/s. The Enfield India Ltd., Madras v. Collector of Customs, Madras, (ii) 1986 (25) E.L.T. 468 (Tribunal) Order Nos. 395 to 397/86-B2 dated 21-5-1986 the case of Bharat Heavy Electricals Ltd., Madras v. Collector of Customs, Madras reported in 1986 (9) E.C.C- T.I and (iii) Order No. B-917 and 924/83-B dated 3-9-1983 in the case of Collector of Customs v. Antifriction Bearing Corporation, Lonawala. reported in 1984 (16) E.L.T. 613, in support of his arguments. 6. We have carefully considered the case records and the arguments of both sides. In the case of M/s. The Enfield India Ltd., Madras v. Collector of Customs, Madras, 1986 (25) E.L.T. 468 (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o observed by the Tribunal that if those imported forgings were accepted as machinery parts, then every forging which would necessarily have the shape resembling the final article would have to be classified as the finished product. That cannot be the intention of a Tariff Heading. 7. In the case of Collector of Customs, Bombay v. Antifriction Bearing Corporation [1984 (16) E.L.T. 613], forged rings for bearing races were imported. The forged rings as imported were only rough shaped forgings requiring manufacturing processes to turn them into bearing races for use in roller bearings. It was held by the Tribunal in that case that merely because the imported forged rings had rough round shape of bearing races and were made of required meta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal that in cases of this type, each case was to be decided on merits taking into consideration the extent of post-importation process involved. 9. We find that considerable post-importation operation was carried out to the imported forgings in this case for the purpose of giving them the essential characteristics of rams. After importation, the diameter and length of the forgings were considerably reduced, intricate collar was made on the top of the T shaped forgings and Chamfering on the top was necessary. These were in addition to the turning, boring, squaring and dovetailing at the bottom. The appellants letter No. Imp/S 76/51 dated 27-2-1979 addressed to the Appellate Collector, shows that post-importation operations for 71 hour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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