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TMI Blog1996 (9) TMI 439X X X X Extracts X X X X X X X X Extracts X X X X ..... ising of SIKO PLAST Reclaim Extruder with screen changers, flat strip die, grinder and force feed device all forming altogether an integrated unit. 4. At the time of importation the department assessed the extruder under 85.59(2) but classified the other items under 85.59(1). It was their contention that all of them were required to be classified under 85.59(2) as they altogether form a composite machine. A detailed writeup was also submitted. This shows how the complete unit functions from the time waste fibre/yarn is fed into it till the clean nylon chips come out in the form of strips as can be seen from the flow diagram all the components have independent and complementary functions for instance the screen changer is fitted to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 63. However, it was their contention that this reference was totally extraneous to the question of determining the classification. 9. The catalogue, the flow diagram and the writeup submitted by them show that their contention was correct. It was also their submission that the Customs Tariff is based on CCCN and in the scheme of CCCN machines for making a commodity included all machines used for preliminary treatment of raw material to the machine which actually turned out the final product. For example Heading 84.31 covers machinery for making cellulosic pulp, paper and paper board and the machinery used for making pulp includes cutter, rag cluster and washers, grinding machines and streamers i.e. filters similar to screen changers in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hips from waste and have to work in coordination and are essential for the purpose does not mean that they could be treated as components of one machine and in this connection he would draw attention to the case of M/s. Kores India Ltd. in which the Hon ble Allahabad High Court had made observations w.r.t. typewriter ribbons and typewriter mentioning that though it may not be possible to use the latter without the former it cannot be considered as an integral part of typewriter and they did not treat it as an essential part of the machine. Similarly the High Court of Bombay has in the case of Precision Rubber Ind. [1990 (49) E.L.T. 171] distinguished between accessories and components. 12. The attention of the bench has been drawn to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... garding the remaining three items it is evident from catalogue and flow chart that they are essential for completion of the entire process of converting nylon waste into nylon chips. It is also apparent that they have to work in coordination and are inter-dependent for completion of the process. To that extent the appellants are correct. But that by itself does not mean that the entire set thereof constitutes one single machine as a whole and the items in question cannot be considered as essential components of a single machine. 18. The next question which arises is whether they could be considered as a composite machine. The appellants have greatly emphasised this aspect and elaborated it in the grounds of appeal and during the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted together to form a whole unless the machines are designed to be permanently attached either to each other or to a common base, frame, housing, etc. This excludes assemblies which are of a temporary nature or are not normally built as a composite machine. The bases, frames or housings may be provided with wheels so that the composite machine can be moved about as required during use provided it does not thereby acquire the character of an article (e.g. a vehicle) more specifically covered by a particular heading of the Nomenclature." The catalogue and the flow chart produced by the appellants themselves show that the above criteria are not satisfied in the present case. Although connected with each other the items cannot be said to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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