9911796707
TMI Blog1992 (11) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1985. They filed classification list effective from 13-9-1988 claiming classification of Emery Millstones under sub-heading 6801.90 of Central Excise Tariff Act, 1985 and claimed exemption under Notification No. 111/88. The lower authorities were of the view they were not entitled to the exemption and the matter was adjudicated and order was passed by the Assistant Collector on 30-1-1989 denying the exemption. The matter was taken in appeal thereafter and at that stage they put forth a new ground saying that Heading 68.01 covers millstones without frame work and that since their millstones are fitted with frame work, they fall outside the purview of Heading 68.01 and are rightly classifiable under Chapter 84 and will thereafter be eligib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84 by Note to Section XVI. On the other hand, the learned advocate referred to HSN at Page-900 in which it is clearly stated that the stones which are to be considered for classification under 68.04 must be without frame works and that those with frame works are to be classified under Chapter 84 and 85. The learned Counsel further urged that the declaration meant for classifying the goods under Item 68 CET will not be conclusive as has been held by the Collector (Appeals). The following case law were cited for the ratio of Tribunal in considering classifications of parts of machines - 1. 1989 (44) E.L.T. 160 (Tribunal) - Katrala Products (P) Ltd. v Collector of Customs. 2. 1990 (45) E.L.T. 339 (Tribunal) - Collector of Customs v. Madra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operated. The literature regarding the millstones produced by the appellants would indicate that they are meant for power operation and these are meant for flour mills. The appellants have also referred to the clarification issued by the Central Board of Excise and Customs which would also seem to support their claim that such millstones fitted with frame work are to be classified under Chapter 84. In this view of the matter, the classification of the goods under Chapter 68 is not sustainable. The Assistant Collector has already given a finding in Para-12 of his order that the millstones are parts of flour mill machines and in view of this, their classification under sub-heading 8437.00 will be justified and consequently the goods will als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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