9911796707
TMI Blog1998 (11) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the goods under sub-heading 8421.00 CETA as the filtering and purifying machinery and parts thereof, and consequentially to deny exemption under Notification No. 46/94. The Assistant Commissioner of Central Excise adjudicated the matter confirming the proposed classification and denying the exemption. The Commissioner of Central Excise (Appeals), Pune upheld the Assistant Commissioner s order. 2. Shri Mayur Shroff the ld. Counsel for the appellant submitted that the appellants manufacture sand filter and screen filters to be used for agricultural purposes for sprinkler irrigation system for a clean irrigation water accordingly the goods are classified under sub-heading 8424.00 chargeable to nil rate of duty under exemption Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... priate to that function. Here the filters are components of irrigation system and for agricultural purposes and hence Heading 8424.00 would be attracted. The ld. Counsel further contended that the lower authorities have denied the exemption by relying only on Serial No. 20 of the Notification which covers goods falling under sub-heading 84.24 but they have ignored Serial No. 26 of the table to the same notification which covers the whole Chapter 84 and the goods described are parts of the goods specified at Serial No. 20. In such a context, the ld. Counsel relied on the ratio of the Tribunal decision in the case of Collector of Central Excise v. Mahendra Engg. Works, 1993 (67) E.L.T. 134 (Tribunal) that so long as the goods are admittedly p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying machinery and apparatus for liquids or gases because the filters which is a specific heading for the goods. Serial No. 20 of the Notification No. 46/94 extends exemption to mechanical appliances used in agriculture or horticulture falling under Heading 84.24. The description of the goods manufactured by the appellant clearly shows that they are in the nature of filters. The technical literature regarding the system manufactured by the customers Plastro Irrigation Systems shows that the filtration is one of the most important processes in irrigation and its objective is to supply sufficiently clean irrigation water, and various types of filters are used, among them being screen filter and sand filter. Therefore the function of the produ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
