9911796707
TMI Blog1997 (10) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) has held that both the goods would not be inputs, since they were identifiable with the equipment and were falling within the scope of the exclusion clause contained in the Explanation to Rule 57H. The advocate for the appellant explain that the emery cloth belt comprised a closed loop of fabric about 10 cms. wide and about 50 cms. diameter, coated with abrasives material on the outside. The belt was put to use by being spread out over rollers, such rollers revolving at high speed. 3. It would be clear from this Explanation that the belt is designed for use and is actually used as part of a larger assembly. It cannot be used by itself and has to be used in conjunction with the rollers. It is therefore part of the equipment for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that Aloxide paper used to polish plywood did not fall within the excluded category of import. He pointed out that in the decision in Jayashree Timber Products v. CCE - 1992 (62) E.L.T. 235 the Tribunal had taken the same view. He contends that in the alternative in any event the matter has been referred to the Larger Bench by the West Regional Bench in Delta Panel Products v. CCE. 5. The Bench had referred the matter to Larger Bench in Delta Panel Products P. Ltd. v. CCE and because different views had been taken in the matter the South Regional Bench in CCE v. Indian Plymouth Manufacturing - 1993 (63) E.L.T. 328 that sand paper used to polish plywood was a tool and hence fell within the excluded category of inputs. The referring Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the paper is used by itself being held in the hand and no other machine or machinery is required for it to be used. These earlier decisions therefore are not relevant for deciding the eligibility of this item to be considered an input or not. 9. It is contended by the advocate for the appellant that sand paper is not to be considered as a tool for the reason that it is consumed and used and since it is not classified as a tool in the tariff in Chapter 82 it cannot be considered as a tool. When asked to what is consumable the advocate for the appellants says that anything which is consumed in the process of manufacture is consumer goods. I am unable to appreciate the significance of whether something is consumable goods, machine or an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re many goods which are parts of machines by their very nature e.g. widths, blades or bands for cutting tools etc. It cannot be disputed that drill bits are parts of drilling machine and blades and paints because of their nature these parts cannot be used for periods which are far shorter than the use to the machine to which they are used for the machines of which they are a part are used. It is this because of which they cease to be parts of machines? The answer obviously is in the negative. Other examples would be electrodes of welding machines, lamps used to provide lamination, film projects. While emphasis on the simple nature of BOPP film in order to accentuate its identity has not been a part of the machine may be justified by the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are tools in common and engineering parlance. The appellant s contention would be acceptable if he could show that all tools are classifiable under Chapter 82 and the present product is not. This he has not been able to do. There is no denial that paper is used as a tool in the sense that it is an instrument of manual operation used to facilitate mechanical operations. Paper is used in order to provide abrasive or polish various items and in the manner in which it is used is clearly a tool. It is a tool that falls within the excluded category in its explanation to Rule 57A being used to process of any goods on which it is used in order to remove projections etc. and to import a smooth surface. Credit has rightly been denied. 12. Appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
