1998 (8) TMI 348

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Order per : Archana Wadhwa, Member (J)]. - The present application is for dispensing with the pre-deposit of duty of Rs. 15,46,095 and staying the recovery thereof. 2. Arguing on the application, Shri B.N. Chattopadhyay, learned Consultant submits that the applicants are engaged in the manufacture of Belt Conveyor . They were given an order for manufacture and supply of Belt Conveyor Syste .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... apparatus covers not only the complete machine but also the incomplete machine. Mere non-supply of the Belt along with the Conveyor System will not convert the System into a part of the System. He also drew attention of the Bench to the Order placed by the Central Coalfields Ltd., which gives the various Units to be supplied, consisting of Drive Unit, Take-up Unit, Intermediate Structure, Tail Un .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on of stores as mentioned is Belt Conveyor Conventional Intermediate Structure . He submits that intermediate structure has been ordered by M/s. Central Coalfields Ltd. The goods in question has to be considered as a complete Conveyor System classifiable under Heading 8428.00. 5. In his rejoinder, Shri Chattopadhyay explained that Conventional Intermediate Structure as only one of the Units w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X