9911796707
TMI Blog1995 (3) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... m 68 of Central Excise Tariff for the purpose of CVD and has also held it to be exempted under Notification No. 120/81-C.E. as amended. The classification which had been adopted for Customs Duty by the Asstt. Collector was under Heading 84 of CTA. However, while rejecting the importer s appeal, the ld. Collector has also set aside the department s original assessment under Heading 84.17 of CET and has assessed the goods under the residuary Heading 84.65 of the Customs Tariff. The Revenue is also aggrieved with the Collector s order and seeking the restoration of order in original. The Revenue in their appeal have submitted that the leaflet produced by the importers reads Vulcan Solar Collector which does not give full details of the compo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d have been transformed to a concentrated type of solar collector. The ld. Collector has held that from the description in the catalogue it is apparent that the imported equipment was a solar collector, in which the incident solar radiation is concentrated 85 times by the parabolic reflector to form a narrow bear on which side of the 16 mm absorber tube. Therefore, he has held, from the description of the equipment imported in CKD condition, it is obvious that the product was a concentrated solar collector, whose sole function was to collect solar radiation for conversion of this to energy. He has held that the equipment was only a solar collector i.e. the equipment in which the solar radiation is not only concentrated but is multiplied. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh temperatures and the oil can then be used as a source of energy for running various process equipments in Industry. It is stated that such solar energy systems are now being used in various countries for supplying steam to Textile Mills, Dairies etc. Therefore, it is submitted that the machinery is used for treatment of materials by process involving a change of temperature namely heating and steaming and is not a machinery or plant of a kind used for domestic purposes; and instantaneous or storage water heaters, non-electrical. 3. We have heard Shri K.P. Hathi, ld. Advocate for the appellant and Shri K.K. Jha, ld. SDR for the department. Ld. Advocate submitted that protective glass cover is not an essential item as per the literature. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e whole equipment and that the notification applied only to whole equipment; while in the present case, only components had been imported as per the bill of entry. 5. We have carefully considered the submissions made by both the sides and have perused the records. We notice that the invoice describes the item : (i)Components for solar energy equipment as per order M/s. Jyoti Ltd. No. 0-1531/82, dated 6-2-1983 and amendment dated 21-4-1983. (ii)50 sets Concentrated Self Tracking Solar Collector Components packed in Sea Worthy Containers. (iii)Component for Solar Energy Equipment as per order of M/s. Jyoti Ltd. No. 0-1531/82, dated 6-2-1983 and amendment dated 21-4-1983. The department s plea in their appeal is that the goods import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... design life of twenty years. Glass panels (3mm window glass) protect the reflector and collector from corrosive and abrasive elements Therefore, on a reading of this portion of the literature, it makes it clear that these items have been incorporated in the item itself to give life as well as to protect from corrosive and abrasive elements. Therefore, it cannot be said that the imported item is complete by itself. The importer has not placed any clarification from the supplier on this aspect of the matter nor any certificate of the Experts, who deals with this equipment in the field. Therefore, the item being in CKD condition is not correct, and hence we do not agree with the finding of the ld. Collector on this point. 6. Now coming t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condensing or cooling and it should not be of a kind used for domestic purposes; instantaneous or storage water-heaters, non-electrical. We notice that this item is not of a kind used for domestic purposes, instantaneous or storage water-heaters, non-electrical now what we required to seize whether the materials are treated by a process involving a change of temperature. It is contended before us that the solar energy converts water and oil into steam which is used in the textile mills and dairies. We do not agree with the appellants that there is a treatment of materials involved in the present case. From the catalogue, the literature states that the Vulcan Solar Collector has been specially designed to efficiently generate energy at tem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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