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TMI Blog2002 (2) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the case on either side. We do not think that the Tribunal has quite correctly appreciated the import of the Notification dated 14th March, 1991 and, in any case, its finding that chill moulds are essential parts of the centrifugal casting machine is based only upon technical data and the respondent s memo of appeal and it has not referred to or dealt with what has been found to the contrary by the Authorities below . 2. The facts of the case, in brief, are that M/s. Tata Yodogawa Ltd. filed a home consumption Bill of Entry for clearance of 4 numbers of chilled moulds and claimed assessment thereof under Heading 8480.49 read with Notification No. 98/90-Cus., dated 20-3-90, Customs Authorities assessed the Bill accordingly. After assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the importers and amplified as other than ingot moulds; that they are other than injection or compression type, moulds and therefore, the appropriate classification for the subject goods should be 8480.49. The Assistant Collector also observed that at Page 1320 the HSN Explanatory Note D which is meant for moulds metal etc. mentions that this group includes - 1. Chill-moulds (die-casts) : - These take form of a metallic casting consisting of two or .more adjustable parts which reproduce, in hollow form, the shape of the required articles. 2. Pressure-casting moulds, into which the molten metal is forced under pressure. They normally consist of two complementary metallic chill-moulds, with hollows corresponding to the shape of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 (116) E.L.T. 560 (Tribunal)] held that chill moulds would be entitled to the benefit of the Notification No. 23/91 irrespective of their classification under any of the rival headings under Chapter 8454 or 8480. Against this finding of the Tribunal Revenue filed an appeal before the Hon ble Supreme Court who have referred the matter back to the Tribunal as indicated above. 4. Shri V. Sridharan learned Counsel appearing for M/s. Tata Yodogawa Ltd. explained the process of manufacture of bi-metal steel mill rolls and sleeves on the said centrifugal casting machine. From the process of manufacture, he tried to derive that the chill mould is an essential individual component of the machine in question; that the machine has been incorporate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 98.06 of C.T.A., 1975. 6. Shri A.K. Pandit, learned DR submits that moulds are not parts of casting machines. He submits that machine in question was imported earlier and the moulds are subsequently imported from a different country. Therefore, this factor shows that the moulds are not part and parcel of the machine and the same are giving shape to the castings and can be imported in thousands. He submitted that Notification No. 23/91-Cus., dated 14-3-91 (as amended) under Serial No. 35 specifically mentions the ingot moulds only and since the goods in dispute are not ingot moulds the benefit cannot be extended to them. In so far as classification of the goods is concerned, he reiterated the findings of the Authorities below. 7. We hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specifically mentioned under Chapter Heading 84.80. Coupled with the fact that moulds are excluded classification under Chapter Heading 84.54; we agree with the findings of the learned Collector (Appeals) that the goods merit classification under Chapter Heading 8480.49. 10. We note that second issue regarding admissibility of concessional rate of duty under Notification No. 23/91 was also raised by the importer before the Lower Authorities. We have perused the orders both of the Assistant Collector as also that of the Collector (Appeals). We find that there is a mention of Notification No. 23/91 being claimed by the importer, however, there is no discussion. Since this issue was specifically raised before both the Lower Authorities and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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