9911796707
TMI Blog1994 (4) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... roved the classification list. The revenue being aggrieved with the said classification list approved, filed an appeal under the provisions of Section 35B of Central Excises Salt Act, 1944, on the plea that the goods would be more appropriately classifiable under Heading/sub-heading 7308.90 of CETA, 1985 attracting excise duty at 15% adv. Ld. Collector has held as follows : The structure of Central Excise Tariff under Heading 73.08 at the relevant time i.e. 1987 was different. Heading 72.08 provided specific entry for pieces roughly shaped by rolling or forging of iron and steel not elsewhere specified. The application clearly says that the product is Round rough shaped forged balls are manufactured from wire rods by cold forging and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal had held that the item is to be classifiable under sub-heading 84.56 of CTA, 1975. In that event of the matter, the Tribunal had dismissed the revenue s appeal. Ld. SDR relying on this ruling submitted that the ratio of the ruling is clearly applicable to the facts of the case and therefore the present appeal of the Collector has to be allowed in the light of the Tribunal s ruling. He submitted that the Tribunal had clearly held that the item is a part of a grinding mill and therefore, he argued that the item cannot be classified as pieces roughly shaped by rolling or forging of iron or steel, not specified under Heading 72.08". 3. Shri R. Parthasarthy, learned Advocate appearing for the respondent fairly accepted that the item in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand". The grinding machine is classified under sub-heading 8474.00 as machinery for crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form. There is no dispute with regard to the classification of grinding mill under this heading. Therefore, the parts which are used solely and principally with the particular kind of machine are required to be classified alongwith the machine as per Note 2(b) of Section XVI. In that view of the matter, the prayer of the ld. SDR for classification under this heading has to be accepted by applying the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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