9911796707
TMI Blog1999 (10) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... or (Appeals) in the impugned order. 2. Shri S.V. Sharma, Manager (F & A) of the Appellants, submitted that "Mobile Cementing Unit" consists of equipments like positive displacement pump, Hydralic Transmission, Cement Mixing Tanks, Graduated displacement Tank, Varijet Mixture, Densimetre, Central Panel, Operator deck assembly etc.; that all these equipments are operated from a Control Panel mounted at Deck; that it is not Motor Vehicle but it is a complex machinery designed specially for cementing operation carried during Oil exploration by ONGC and Oil India; that all these equipments are rigidly mounted on truck chassis which is only for moving these equipments from one oil well to another oil well. He, further, submitted that the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her purpose and may incorporate the essential automobile features referred to above. HSN Explanatory Notes further exclude machines and appliances mounted on a simple wheeled chassis, designed to be towed, such as mobile pumps and compressors (Heading 84.13 or 84.14) and mobile cranes and ladders (Heading 84.26 or 84.28). He also relied upon Rule 3(b) of the Interpretative Rules according to which composite machines shall be classified, as if they consisted of the material or component which gives their essential character and contended that only function of the cementing unit is to pump the cementing slurry. He finally relied upon the decision in the case of L.M.P. Precision Engg. Co. Ltd. v. C.C.E. - 1994 (70) E.L.T. 580 (T) wherein the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which, according to the Appellants, cannot be changed to suit any other commercial application or use. This contention has not been rebutted by the Revenue before us. The Appellants, further, referred to Explanatory Notes below Heading 87.16 according to which machines and appliances mounted on a simple wheeled chassis, designed to be towed, such as mobile pump and compressors (Heading 84.13 or 84.14) are excluded from Heading 87.16 and fall in the heading relating to the machine or appliance. Accordingly the correct classification of the impugned product will be 84.13 of C.E.T.A. The Tribunal in the case of L.M.P. Precision Engg. Co. and Sparr Equipments (supra), after referring to H.S.N. Explanatory Notes held that drilling rig mounted o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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