9911796707
TMI Blog1987 (4) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... upplementary appeal No. 412/87-B-I has been filed with an application for condonation of delay. Having regard to the circumstances of the case, the delay is condoned. 2. The appellants manufacture (i) Weighbridges, and (ii) Electronic Control Panels which are component parts of B E.L.T.weigher. They also manufacture (i) Conveyor;(ii) Electronic Control Panels (iii)Weighbridges, which are components parts of Weigh Feeder. A complete B E.L.T. Weigher or a Weigh Feeder consists of the following parts. Belt Weigher (a) (b) Weigh Feeder Weigh Bridge (i) (i) Weigh Bridge Control Panel (ii) (ii) Main Control Panel Belt (iii) (iii) Local Control Panel Controlle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urged that the weigh bridge required a platform and that the b E.L.T. weighers and weigh feeders do not have that facility. The BTN Description of Weigh bridges as given in Chapter 84.20, S. No. 7, Page 1220, Vol III is as follows: Weigh Bridges (Hydraulic) and other Weighing Platform . The Oxford English Dictionary described weigh bridges as A platform scale flush with the roadway as for weighing vehicles, cattle or coal . Two machines concerned in this appeal were designed to determine the rate of flow of the material passing per unit of time over their so-called weigh bridge. Tariff Item 45 will not, therefore, be attracted. He stated that the Collector (Appeals), Central Excise, New Delhi in his order dated 4-10-1985 held in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c b E.L.T. weigher. Though the appellants urged before the Appellate Authority that they manufactured only the components, the Appellate Authority has stated that all modes of weighment are included in this Tariff Item. The authorities below appear to have been influenced by the Brochure produced by the party in regard to the belt weigher. We are not concerned with the belt weigher or weigh feeder but components parts thereof. Each of the component part has to be examined and we have to find out whether these parts would attract duty under TI 45. It was also pointed out that no show cause notice was issued to the appellants before the classification was determined. Under the circumstances, the impugned order is set aside and the matter is r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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