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TMI Blog2000 (5) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... refully gone through various sub-headings of Chapter 68 of the CTA and we are of the view the contention that the goods in question fall within Chapter 68 has no substance. In view of the finding recorded by the Tribunal that the goods in question constitute a complete unit, an equipment, and are not made only of graphite they are clearly classifiable under Heading 84.17(1) of the CTA find no illegality in the order of the Tribunal. The appeal fails and it is accordingly dismissed with costs. - 11388 of 1995 - - - Dated:- 11-5-2000 - S.P. Bharucha, S.S. Mohammed Quadri and Shivaraj V. Patil, JJ. REPRESENTED BY : S/Shri N.K. Bajpai, K.K. Dhawan, P. Parmeswaran, Advocates, for the Appellant. S/Shri Joseph Vellapally, Sr. Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gold (Control) Appellate Tribunal, New Delhi (for short, the CEGAT ). On November 11, 1991, the CEGAT confirmed the order of the Collector of Customs (Appeals) and dismissed the appeal. The appellant challenges the order of the CEGAT in this appeal. 4. Mr. N.K. Bajpai, learned counsel appearing for the appellant, has contended that the respondent imported parts of machinery which are articles of graphite falling within Heading 68.01/16(1) of the CTA and as Note 1(a) of Chapter 84 of the CTA specifically excluded articles falling within Chapter 68 of the CTA, they were wrongly held to the classifiable under Heading 84.17(1) of the CTA. He submitted that in Saurashtra Chemicals, Porabandar v. Collector of Customs, Bombay [1986 (23) E.L.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, of asbestos, of asbestos-cement or cellulose fibre cement, or of mica; articles of vegetable materials agglomerated with mineral binders; mineral wools; expanded mineral materials; articles of other mineral substances, not elsewhere specified or included : 22F, 23C, 51 Heading No Sub-heading No. and description of article Standard Rate of duty Central Excise Tariff Item (1) Not elsewhere specified 100% (2) Grinding stones, grinding wheels and the like, of natural stone, of agglomerated natural or artificial abrasives, and segments or other finished parts of such stones and wheels but excluding hand polishing stones, whet stones, oil stones, and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods falling within it are boilers, machinery, and mechanical appliances and parts thereof. The description and the sub-headings enumerate various categories of machinery and appliances falling thereunder. At the beginning of the Chapter are Notes which specify what articles are excluded from that Chapter. 9. A reading of the Note 1(a) on which reliance is placed by Mr. Bajpai, suggests that it excludes millstones, grindstones and other articles falling within Chapter 68 from being classified under Heading 84.17(1) of the CTA. 10. There can be no controversy about the proposition that if the goods in question are machinery, plant and similar laboratory equipment or parts thereof, they fall within chapter 84 of the CTA; but if they ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew the contention that the goods in question fall within Chapter 68 has no substance. 13. In the case of Saurashtra Chemicals, Porbandar (Supra), a Larger Bench of the Tribunal by majority took the view that carbon rings and carbon seals which are used as spare parts in turbosets and compressors fall within the Heading 68.01/16(1) of the CTA and the minority held that they fall within Heading 84.65 of the Customs Tariff Schedule. The view of the majority was approved by this Court in Saurashtra Chemicals case (supra). No reasons are given in that case. But a perusal of the order of the Tribunal shows the question there related to articles which were spare parts made of carbon and not to a complete unit or an equipment, unlike in the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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