9911796707
TMI Blog1991 (5) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... Load Cells for Raw Mill and Kiln Department . The goods were assessed to duty under I.C.T. Heading 84.20(2) as parts of weighing machinery @ 40% + 5% (Auxiliary). The goods were also subjected to C.V. duty of 15.75% (15% + 5%) under C.E.T. Item No. 45. Though in the case records, the copy of the appellants refund claim is not available it appears from their appeal memorandum filed before the Tribunal that after obtaining a certificate from the DGTD to the effect that the parts in question were meant for the manufacture of cement machinery falling under Heading 84.56 of C.T.A. 75 and were eligible for concessional rate of customs duty in terms of Customs Notification No. 179-F No. 270/99/79-Cus. I, dated 4-9-1980, they applied for refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, an executive in the appellants company appeared before us. He stated that in terms of the certificate issued by the DGTD the goods in question ought to have been reassessed under Heading 84.56 at the rates indicated in their appeal memorandum at the concessional rate of duty in terms of Notification No. 179/80-Cus. 4. On behalf of the department we heard the learned JDR Shri M.K. Sohal. He stated that the goods in question were assessed under Heading 84.20(2) at 40% + 5% (Auxiliary duty). He pointed out that even if the goods were to be assessed under Heading 84.56 of the C.T.A. read with Notification No. 179/80 as parts of Cement Machinery, they would still be liable to basic customs duty @ 40%. He contended that even on such reasses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld by the Tribunal in the case of Collector of Customs v. Photogravurs (India) Pvt. Ltd. [1987 (29) E.L.T. 647 (Tri.)], classification under a different heading being purely a question of law can be raised at any stage. 6. In view of the above discussion, we now proceed to examine whether in terms of the certificate issued by the DGTD the goods in question were classifiable as parts of cement making machinery. In this regard it is seen that the goods were described in the supplier s invoice as Load Cells . The Chambers Dictionary of Science and Technology defines a Load Cell as A load detecting and measuring element utilizing electrical or hydraulic effects which are remotely indicated or recorded . Further it is seen that while examini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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