1999 (9) TMI 222

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..... , Member (T)]. These are two appeals filed by M/s. Simplex Engg. Foundry Works Ltd. in which the matter relates to the classification of Grab Buckets and Cram Shells. The appellants had sought classification of the same under Heading No. 84.28 of the Central Excise Tariff which covers other lifting, handling, loading or un-loading machinery (for example lifts, escalators, conveyors, telef .....

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..... tted that the cranes with which the grab bucket were used were complete even without such grab bucket. She had also submitted that the grab buckets were complete machinery for lifting the heavy items and it should be classifiable under Heading No. 84.28. From the product description, we find that the grab buckets were not the complete machinery and unless and until they are fixed with other liftin .....

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..... of these grabs, etc. under Heading No. 84.31 was appropriate. 6. The ld. Advocate had referred to the Supreme Court s decision in the case of Collector of Customs, Bombay v. Perfect Machines Tools Co. - 1997 (96) E.L.T. 214 (S.C.) where the Apex Court had held that an accessory/attachment cannot be treated as a part of a machine merely because it cannot be operated independently since machine ca .....

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