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TMI Blog1988 (5) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 84.22 of the Customs Tariff. The consignment consisted of a number of machines and articles such as Puller, Hydraulic Tensioner, Running out blocks and Steel ropes, and the Collector of Customs assessed the goods under different heads by his order No. NS-398/83.G, dated 16-6-1983; he did not accept the claim for assessment of the entire consignment as one machine under 84.22, but assessed the goods as 28 different items under different heads. He reasoned that each machine works independently though it contributes to the working of the system as a whole, the work being tension stringing of electricity cables on transmission towers. 2. The learned counsel for the importers M/s. Dodsal Pvt. Ltd. said to the bench that the Collector had no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the tensioner s work, while the reel stand performs a third task not possible for the other two equipments to fulfil their very locations during actual work rule out their being parts of a machinery or being a part of one composite single machinery; they are merely machines which are used in co-operation with each other for the best result not because they are parts of the same machine, but because their individual work adds to the deficiency of the other machine. 4. The work of the different equipment can be explained in few sentences. Reels of cables from the reel elevator are passed to the tensioner and taken from there over a transmission tower to the next tower and connected to the puller which pulls the cable to the required tensi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ike as it is being pulled and payed out under tension; the head helps to equalise the tension. 7. The final sagging is to be accurately achieved in relation to the temperature, both on the conductor and earthwire; they are held in anchored position before the final sagging operation is carried out. 8. This is sufficient to understand how the items of equipment work and what each machine does. It is not possible to see in the work as the work of one machine or of a composite machine working. They are all different machines but all doing their work in coordination with the others to achieve a common object which is the tension stringing of high power cables across transmission towers. 9. Heading 84.22 lists : Lifting, Handling, Loadin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kers are parts of a composite whole. This is also true of all machines in the assembly line, each of which performs a different tasks, but each contributes directly to the work of the other to produce the finished goods; the machines are not necessarily or always parts of a composite machine. They are different individual machines, each with an identity of its own, although depend for its optimum performance on the contribution of the other machines. 10. The equipment imported by M/s. Dodsal are not parts of a composite machine, and therefore, note 3 of Section XVI is not applicable. Nor are they machines for lifting, for handling, for loading, for unloading. They are not even of the same kind as a horizontal jack which the importers clai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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