9911796707
TMI Blog2000 (5) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... c.; that the other parts of such roller table are dummy bar, disconnecting roller, weighing roller, movable roller table, Hydraulic cylinder, Foundation frame etc; that roller table has its own drive arrangement and hydraulic system for shifting to avoid cutting of the rollers by the torch used for cutting of the steel slabs while they are on move on the rollers; that roller tables are complete machine by themselves and not parts of any other machine by themselves and not parts of any other machine; that roller tables are one of the most important and essential machines for continuous casting process. He also mentioned that mould oscillator is a vibrating machine which continuously shakes/oscillate the moulds to ensure free and uniform flow of liquid metal out of it; that in the process of continuous casting, free and uniform flow of liquid from the moulds is absolutely necessary and for this purpose the mould containing the liquid metal is continuously vibrated and this essential job is performed by Mould Oascillator. He further explained that Tundish also called (ladle) is an intermediate vessel of trapezoidal section and is used to collect and hold steel from main ladle; that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned goods are machines as per Note 3 to Section XVI of the Tariff which provides that composite machines consisting of two or more machines fitted together to form whole and other machines adapted for the purpose of forming two or more complementary or alternative functions are to be classified as if consisting only of that components or as being that machines which performs the principal function. Relying on this note of Section XVI, Ld. Counsel contended that that the principal function of these machines was continuous costing; that all the three machines in question were tailor made for the installation in continuous slab casting project of BSP; that the continuous process is performed by group of machines installed together and these machines are intended to contribute to the clearly defined function and as such they are rightly classifiable under sub-heading 8454.10. The Ld. Advocate also referred to the explanatory note (d) below heading 8454 in HSN dealing with casting machines of a kind used in metallurgy or in metal foundries and pointed out that these group includes machines which sometimes incorporated devices for shaking or tapping the moulds to facilitate the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of various machines and machines individually will be part of the continuous casting machines; that there is no force in the submissions of the Ld. Counsel that part cannot by itself perform any function; that motor and alternators are parts of generator, also they can perform functions individually; that similarly transformer can perform individual functions and it can go also as part of various machines and therefore a complete machine also form part of another machines. He also relied upon the decision in the case of Buckau Wolf India Ltd. v. C.C.E., 1997 (95) E.L.T. 118 (Tribunal) and in the case of Buckau Wolf India Ltd. v. C.C.E., 1997 (96) E.L.T. 172 (Tribunal) wherein it was held that parts of loading and unloading machines would be classifiable under Heading No. 84.31 and not classifiable along with the machines. Referring to the explanatory note of HSN, the Ld. D.R. submitted that it is apparent from the explanatory notes that Roller table will be part of the continuous casting machine. He mentioned that according to the HSN, in continuous casting machine steel is conveyed from the ladle in a distributor which feeds the different casting flow lines. These flow line ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in metallurgy or metal foundries includes : (1) Machines for successive filling, cooling, and emptying of the moulds, (2) Machines for casting under pressure, (3) Centrifugal casting machines, (4) Continuous casting machines. As both the impugned machines are neither of the machines as mentioned in the Explanatory Notes of HSN, they cannot find classification under Sub-heading 8454.10. As rightly pointed out by the ld. D.R. these machines form part of the complete continuous casting machines, these have to be classified as parts and would merit classification under Sub-heading 8454.90. This view is further strengthened by the Explanatory Notes of the HSN which mentioned that in continuous casting steel is conveyed from the ladle in distributor which feeds the different casting flow lines. These flow lines include: (a) an ingot mould, without bottom, with its cooling devices; (b) Outside the ingot mould a system for automising water in order to cool to the cast metal; (c) a group of conveyor rollers allowing the regular extraction of the solidified metal and (d) a system of cutting of machines, followed by an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
