9911796707
TMI Blog1993 (8) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... under 8503.00 whereas the appellants have claimed their classification under 8485.90 or 8607.90. 3. The learned Collector (Appeals) has held that these are parts of traction motors which are meant for railway locomotives. The traction motors are classified as electric motors under Heading 8501.00 and parts thereof are classified under 8503.00. She has accordingly rejected the appeal. 4. The appellants contention was that the orders of the lower authorities classifying Suspension Axle Bearings under Heading 85.03/sub-heading 8503.00, are not sustainable in view of the following : (a) Depending upon its diameter and size or diameter of the rotating shaft, such bearings are used in different machines and it is incorrect that the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Locomotives and therefore, as per Interpretative Rules [Rule 3(a)], these would alternatively merit classification under 8607.90. 4A. It was their contention that the basic character, function and use of a product are important determining features for their correct classification as held by the Tribunal s Order reported in 1984 ECR 683. However, in the absence of any show cause notice, the appellant has all along been severely handicapped. 5. Furthermore, during the remand proceedings, the Assistant Collector has gone beyond the terms of the Order-in-Appeal, dated 28-1-1988, in which it was clearly ruled that the demand beyond six months was time-barred. 6. That the Collector (Appeals) has also not dealt with all their submissions. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or has recorded in a couple of pages as to why in the instant case, there was no need for issuing of a show cause notice in view of the discussions that he had with the appellants in administrative capacity with reference to their Classification Lists. 11. I think it was incorrect on the part of the Assistant Collector to do so in the face of clear and specific observations and directions of the Collector (Appeals). However, since subsequently the appellants themselves have waived the issue of a fresh show cause notice they could not make a grievance of it at the appeal stage. 12. Furthermore as Collector (Appeals) had already held that the demand of duty for the period exceeding six months was not apparently sustainable it was no longe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milarly since the Collector (Appeals) while passing the impugned order had neither noticed these gross irregularities on the part of the Assistant Collector nor taken all the submissions of the appellant into account and has not recorded any finding on the aspect of time bar and other relevant aspects, the impugned order-in-appeal, dated 31-1-1989 is also liable to be set aside on this ground alone. 17. The Assistant Collector s order does not refer to any catalogue or technical literature. The Order of Collector (Appeals) does refer to some catalogue produced at the time of hearing but has not quoted anything therefrom. The appellants have also not produced the manufacturers catalogue or any technical literature before us to enable us t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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