9911796707
TMI Blog1997 (2) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants manufactured Traverser (Railway material handling equipment) falling under Tariff Item 68. Vide show cause notice dated 24-5-1983 it was alleged that during the course of manufacture of the traverser, the assessee had also manufactured and cleared "Geared Motor" falling under Tariff Item No. 30. Duty for the period 1982-83 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee before the lower authorities was that at no time a geared motor came into existence although similar function was performed by the combination of a motor and gear box placed in tandem. Shri Banerjee also referred to the reproduction of a typical geared motor in which a motor is shown to be physically integrated with a gear box in a single unit. It is his claim that a gear box and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Circular No. 1/CX. 4, dated 1-5-1978 in order to support the allegation. We have seen the extract of the Circular which states that geared motors would fall under Tariff Item No. 30 and not under Tariff Item No. 68 and that performa credit should be available in respect of the electric motors used by the assemblers in the manufacture of geared motors. We find that this advice is not at all relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contraption to be called a geared motor. On perusal of the evidence, the diagram, the tariff advices and the scheme of the tariff we find that the lower authorities have not established the case whereby the impugned goods could be called geared motors. We accordingly, allow this appeal, set aside the Collector's order and direction consequential relief, if any. X X X X Extracts X X X X X X X X Extracts X X X X
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