9911796707
TMI Blog1999 (6) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri T.P. Kumar, SDR, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. Briefly stated the facts of the case are as under : 1.1 The appellant is a small scale fruit processing unit. The appellant imported one pineapple fruit processing machinery along with three units of scrolls which are called as change parts and one set of spare parts consisting of one pair of scroll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19,431.87. 1.2 The notice was adjudicated vide order dated 16-6-1987 which was set aside by the Appellate Authority and the matter was remanded to the adjudicating authority for de novo decision. During this period, the appellants paid short-levied duty of Rs. 19,431.87. In de novo proceedings, the Asstt. Collector vide his impugned order dated 6-9-1991 held that the appellants were not entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, we do not find much force in the submission of the appellants inasmuch as the Assistant Collector in de novo proceedings has again confirmed the demand of duty and as such, the appellants had again become liable to deposit the said demand of duty in the absence of any stay from the higher authorities. 3. Coming to the merits of the case, it is seen that the authorities below have gone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t processing machinery consisting of one set of knife, pineapple slicer for fruit cylinder dia 95 mm complete with motor and one cutting knife as spare has been shown separately. Below the said machinery, the separate price for separate parts - one set consisting of one pair scroll for 95 mm cylinder has been shown separately. Thereafter, the prices of change parts consisting of scroll for differe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such, they cannot be taken as the basic parts of the machinery inasmuch as all the spare parts of scrolls are not required to be worked at the same time and are interchangeable depending on required size of the sliced pineapple, depending on different dias of fruit cylinders. As such we find that they have to be assessed separately inasmuch as Rule 2 of the Accessories (Condition) Rules, 1963 is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
