9911796707
TMI Blog1999 (8) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... lly and the goods were cleared by the appellants on proper payment of duty on lower rate, i.e. other than biris falling under sub-heading 2404.31. Under that sub-heading, biris had been defined as follows :- "In the manufacture of which any process has been conducted with the aid of machines operated with or without the aid of power." 2. It was alleged by Revenue in the show cause notice that the biris as manufactured above, machine was used in baking/drying the biris and, therefore, the correct classification would be under Tariff sub-heading 2404.31 which carries a higher rate of duty. At this stage, learned Advocate submitted that the Biris were manufactured under the physical control of the Department during the relevant period, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mperature of the drier room by removing the hot air in the atmosphere and facilitate the workers to enter the room and the change the trays. The working of the exhaust fan was confirmed by placing a piece of paper before the exhaust fans and it had stuck to the fan. From the above experiment it is clear that these exhaust fans are actually exhaust fans and not a blowing fans. Therefore if the biris are baked in 'Electrical drier room', the process of drying/baking which is a part of manufacturing process of biris, cannot be said to be conducted with the aid of machine. I decide the case accordingly." 4. On appeal, the lower appellate authority, however, reversed the Order-in-Original and held on the basis of definition of 'machine' in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Original is very correct and his findings required to be upheld. 5.1 He further submits that the expression in Tariff sub-heading 2404.31 is not that any process should be carried out with the aid of machine "in or in relation to manufacture", it only speaks of "any process should be carried out with the aid of machine in the process of manufacture of biris". He, therefore, submits that the machine should be used only in the direct manufacture of biris, as rightly pointed out by the adjudicating authority that the fans which are no doubt electrical machines are only used for exhausting hot air in the room but it is not used for drying or baking of biris. Baking and drying of biris is only done by heaters. He, therefore, submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and heaters and that these machines were installed only subsequent to 15-12-1988. 7. We have carefully considered the pleas advanced from both sides. We have already set out the finding of the adjudicating authority as to the distinction between a machine and a non-machine. We are inclined to agree with the finding of the adjudicating authority on the distinction made by him between a machine and a non-machine is correct in our view. We also agree with the submission of the learned Advocate and the findings of the adjudicating authority that the only machines are exhaust fans but exhaust fans are not used in the process of manufacture of biris and that is the drying/baking of biris. They are only used to remove the hot air from the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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