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TMI Blog1996 (11) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... lied by Kirolskar Cummins Ltd., Pune (KCL). The said filter elements are exclusively or in any event, for a maximum purpose, used in industrial products such as compressors, generating sets, marine propulsion, quarry equipment, standing power unit for radar installation, vacuum evacuating grains handling units, pressure evacuating cement handling units, rock crushers, concrete mixers, conveyor belts, draglines, backhole mechanical cranes, general fluid filtration, air filtration fuel/water filtration and generally for all predominantly industrial and non-vehicular usages. 3. The appellants were enrolled under the Shops and Establishments Act. They had four workers (but increased to nine at the time). They were manufacturing filters and ga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 6 of the said Act. 6. Tariff Item No. 34A inter alia provides for payment of 20% ad valorem duty plus 5% of 20% on parts and accessories of motor vehicles, tractors, including tractors described thereunder. Sub Item (3) of Tariff Item 34A mentions engine valves and sub-item (15) mentions filter elements, inserts and catridges . Explanation I under Tariff Item No. 34A defines the expression `motor vehicles having the meaning assigned to it in Item 34. Item No. 34 defines motor vehicles to mean all mechanically propelled vehicles, other than tractors, designed for use upon roads. 7. On 25th February, 1984, the Superintendent, Central Excise, visited the premises of the appellants and seized the goods belonging to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and order dated 10th October, 1984 passed by the Hon ble Tribunal bearing No. 750/84B in Appeal No. ED (SB) (T) 713/81B arising out of Order No. 21/81 dated 16th June, 1981 wherein Kirloskar Filters Ltd. were the appellants and the Collector of Customs, Pune was the respondent, it was inter alia held that since the filters in question were manufactured for Kirloskar Cummins Ltd. and that since 90% of them were utilised in stationary and industrial application, they were predominantly used in stationary and industrial applications, and hence were not chargeable to excise duty applicable to the motor vehicle parts. (b) That the show cause notice dated 10-8-1984 made a reference to the order passed by the Central Board of Excise and Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the fact that the filter elements were applicable to non-vehicular engines. (g) That in the circumstances, the filter elements manufactured by the appellants should be classified as exempted from excise duty under Tariff Item 68 and should not be classified under Tariff Item 34A. 9. In this connection, they would also like to draw attention to the catalogues of Kirloskar Cummins and in particular, to the Table of contents of the part catalogue for engine models N-743-NT-743-NTA-743 which includes cleaner air, filter fuel, filter lubricating oil and displays the drawings of the machine and its parts. 10. Learned DR drew attention to the impugned order and emphasised in this connection that admittedly these are components of the type ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f engines does not make any difference as it is not the inter-changeability but predominant use which is the main criterion to be kept in view. 15. Since the parts manufactured by the appellants are meant for Kirloskar engines of the above type as evident from the catalogue and part catalogue, the ratio of these orders of the Tribunal will apply in the case of the appellants also. The fact that some of them can be used in dumpers also and dumpers are recognised as a type of motor vehicles has also been taken note of in some of these orders of the Tribunal and does not make any difference. The Department s appeals against the Tribunal s orders have been dismissed by the Hon ble Supreme Court and therefore, they have become final and theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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