1997 (10) TMI 140

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..... T)]. In this appeal filed by M/s. Lloyds Steel Industries Ltd., the issue for our consideration is whether the components for power plant 6.25 MW viz. (1) Alternator with Controls (2) Steam turbine 6250 KW and (3) Lube Oil Condensing System were classifiable as Electric Generating sets and Rotary Convertors under Heading 85.02 of the Customs Tariff or they were to be classifiable under Headi .....

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..... imported however, did not make an electric generating set. 3. The Adjudicating authority had observed that the appellants had imported most of the components of power plant that will make a complete power plant as such. He had further observed that a power plant consists of various items like turbine control panels, lubricating system, generator, steam generating units like boiler, super heater .....

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..... n the heading appropriate to that function. We find that not a complete machine but three components for the power plant had been imported and there is nothing on record to show that these parts in any way were inter-connected. They have been shown in the invoice separately with separate price for each of them. 5. After going through the description of the goods as given by the Adjudicating auth .....

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