9911796707
TMI Blog1997 (5) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... ad with Notification No. 162/89. The appellants subsequent to clearance filed a refund claim claiming the machine to be assessable under Heading No. 8448.00. This claim was rejected by the Assistant Collector. Collector (Appeals) upheld the order of the Assistant Collector and rejected the claim for assessment under Heading 8448.00. He also rejected the alternate plea for classification under Heading 8477.80. Hence this appeal. 2. Arguing for the appellants, the learned Manager for the appellant s company submits that rubber rollers are used in the textile mill to ensure smoothness of yarn. The rubber rollers in order to ensure their smoothness have to be treated periodically through application of chemicals. The impugned machine therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng nipples, shuttles, healds and heald-frames, hosiery needles). 84.79 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter. Heading 84.48 covers auxiliary machinery for use with machines of Heading No. 84.44, 84.45, 84.46 or 84.47. The heading itself furnishes illustrations of such auxiliary machines by indicating that dobbies, jacquards, automatic stop motions, shuttle changing mechanisms etc. are classifiable under this heading. HSN at Page 1250 indicates that Heading 84.48 covers all auxiliary machines and apparatus which exercise, either separately or concurrently, a function complementary to those of the machines of Heading 84.44, 84.45, 84.46 or 84.47 (in particula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs 84.44 to 84.47. 6. In regard to alternate plea for the classification under Heading 84.77, which was introduced at the appellate stage, we have to look at the exact scope of CTH 84.77. The heading relates to machinery for working rubber or plastics or for the manufacture of products from these materials, not specifieds or included elsewhere in this Chapter. It indicates that machines like injection-moulding machines, extruders, blow moulding machings, vacuum moulding machines etc. A plain reading of this heading indicate that a machine used merely for cleaning of rubber roller cannot be considered as a machinery for working rubber. Now, we go to CTH 8479.89. The illustrations furnished in HSN notes under heading miscellaneous machinery ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
