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TMI Blog1986 (8) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Collector of Customs, Bombay held that the surface plates could not be said to be components of hot press necessary for its operation, but could not only be said to be the parts of a system for the manufacture of the hard board. He referred to Chapter note I (n) of Chapter 73, sheets and plates which have been cut to non-rectangular shape, perforated, corrugated, channelled, ribbed, polished or coated still remain as sheets or plates provided that they do not thereby assume the character of articles or product as falling within the other heading. He was of the opinion that the surface plates were finely polished like other polished stainless steel plates. Depending upon the composition, physical properties and the finish of the plates, he held that they were not different from similar stainless plates used for various other purposes. 3. Aggrieved by the decision, the respondents filed an appeal. The Collector of Customs (Appeals), Bombay, in his order dated 3-9-1979 held that the lugs which were fixed to these plates in eight or more different places according to the size of the plates were in the nature of a very specific fabrication for specific end use. He also held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red for the respondents. Shri Gagrat submitted that the whole list was that the goods were treated as stainless steel sheets without any regard to the fundamental function of the goods. He urged that these goods could not be sold as stainless steel sheets and the cost would be prohibitive. No one in the trade would buy the subject goods fitted with lugs as stainless steel sheets . He stated that, for all practical purposes, the surface steel became part of the platen. This is not a product which could be bought and sold by a stainless steel vendor. He drew out attention to the letter from the Collector wherein the term accessory was mentioned for the first time. The Assistant Collector, in his order, has conceded that these surface plates are parts of the system for the manufacture of the hard board. The Collector, in the course of the appeal, has confirmed that these goods were merely parts of the machine. The show cause notice was issued in the present case because at that time the Governement had issued a review notice in the case of M/s. Bakelite Hylam Limited, Bombay. Shri Gaghat contended that in view of the decision of the Tribunal in the Bakelite Hylam Limited s case t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these goods are treated as parts then the classification under 84.59(1) would be justified. Per contra, if they are treated as accessories, then the classification under 73.15(2) would be reasonable. In the B.T.N. Section XVI in respect of parts we find the following : Subject to the general provisions regarding the classification of parts (See General Explanatory Note to Section XVI), the heading also covers parts of the machinery and apparatus of the present heading, including moulds other than those covered elsewhere (in particular, heading 84.60) The term Accessory has been defined in McGraw Hill Dictionary of Scientific and Technical Terms as follows : Accessory (Mech Eng) : A part, sub-assembly, or assembly that contributes to the effectiveness of a piece of equipment without changing its basic function; may be used for testing, adjusting, calibrating, recording or other purposes." A part has been defined as follows : Part (Eng) : An element of a sub-assembly, not normally useful by itself and not amenable to further disassembly for maintenance purposes. If, in order to determine whether the subject goods are accessories or parts, the distinction to be d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with a view to secure uniformity in the ultimate production. They are spare parts of the hot press and not merely polished stainless steel sheets. 8. We also notice that both the surfaces of the plates are not polished. On one side, it is ground with emery and have been fixed with 18 lugs welded on it. The surface platen with lugs fixed on the bottom side of the press plates provides a clamping device. We do not normally find stainless steel sheets with lugs welded to them. 9. The lugs have been welded on the surface plates so that the press platen is in perfect position and avoid the possibility of positional dislocation. Considering the high pressure and also the heat required for the manufacture, in the hot presses, the surface plates are absolutely essential as parts of the machinery. 10. From the arguments of Shri Gagrat, it is manifest that the presses would be ready for operation only after the surface plates are attached to the bottom side of the press platon. It is not an ordinary hydraulic press manufacturing the goods by mere pressure. The machine would be ready for operation only after the surface plates are fitted in their appropriate position and the lugs are s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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