9911796707
TMI Blog2001 (4) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... have heard both sides and considered the submissions and the grounds in appeal and the material on record and find - (a) notice was issued to the appellants in terms of Section 28(1) of the Customs Act, 1962 on 21-3-1994 in a printed bilingual form duly filled in. The subject mentioned was Import of fallet Ex S.S. Lanka Modita. Bill of Entry No. 3190/171/93 HD/HC/138/26-1-1993 contents. Cathode Edge Sticks it read - Whereas it appears that Customs Duty amounting to Rs. 1,67,300/- (Rupees One lakh sixty seven thousand three hundred only) was short levied/erroneously refunded in respect of the above consignment for the reasons stated below. The Cathode Edge Sticks are appropriately classifiable under CTH 8543.90 as against the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led cathode edge stick which is made of plastic material and is fixed on the edges of Aluminium sheets which acts as Aluminium Cathode. These Aluminium cathodes are put in a electrolysis chamber containing solution of zinc sulphate. When electric current is passed on to Aluminium cathode, zinc particles are extracted from the Zinc solution and get deposited on the Aluminium cathode. The edges of Aluminium cathode are specifically covered by specifically designed cathode edge sticks. These are having specific dimensions. After zinc is deposited on Aluminum cathode the same are automatically removed by the stripping machine. The stripping machine is also having the corresponding dimensions to that of the edge sticks. Stripping is initiated by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears to be preventive in nature i.e. to prevent the deposit of zinc on the edges of the aluminium cathode. That being its function it can only be considered as part of electrolysis process whereby the material which is extracted from the solution is deposited on the main body of the cathode, but prevented from being deposited on the edges. Function of the edge stick is therefore more integral to the electrolysis process. No doubt that these edge sticks do enable the stripping machine to function effectively also, but the initial purpose remains to provide protection to the edges of the cathode during the electrolysis process. I therefore, hold that the cathode edge sticks are more relevant as part of the machinery falling under 85.30 and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the product how it is understood by experts and others using it. Therefore, we are not able to determine the nature of the entity under dispute. The same, cannot be decided on mere explanations given across the bar. The original order of the Assistant Collector does not record any reasons why he is considering the classification under 8543.90 and why the submissions made by the appellants are not acceptable. The order of Collector (Appeals) impugned before us does not discuss reason why the earlier findings of it being a part of stripping machine are not correctly arrived at and needs to be changed. In absence of reasons we cannot therefore, proceed to apply the findings of the earlier orders of the Commissioner (Appeals) or the subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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