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TMI Blog2002 (4) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) under the impugned Order. 2. Shri J.S. Agarwal, learned Advocate, submitted that the Appellants received a Purchase Order for the supply of charging and discharging machine for hot strip mill from the Steel Authority of India Ltd. for their Rourkella Steel Plant; that the impugned goods are auxiliary equipment and are not parts; that as per technical write up given by Chief Metal Manager of Rourekella Steel Plant, charging and discharging of machine comprises of various types of roller tables, weighing roller tables, pusher slab, extractors and weigher; that roller table is a machine which transfers the steel slabs continuously; that it performs the function of conveyor for moving the slabs, placed on the rollers; that the rol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... angement of various parts, each part having definite functions, and in which energy is transmitted or modified from one point to another. The Tribunal, further, observed that the term machinery when used in ordinary language, prima facie, means some mechanical contrivances which by themselves or in connection with one or more mechanical contrivances, by the combined movement and interdependent operation of their respective parts, generate power or evoke, modify, apply, or direct natural forces with the object in each case of effecting so definite and specific a result. The learned Advocate, further, mentioned that in the case of Bhillai Engineering Corporation Ltd. v. CCE [2000 (120) E.L.T. 91 (Tri.)] Tribunal has classified tundish under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other hand, the HSN Explanatory notes goes against the submissions made by the Appellants since according to these notes, rolling mills are metal working machines consisting essentially of a system of rollers between which the metal is passed; the metal is rolled out or shaped by the pressure extracted by the rollers, and at the same time, the rolling modifies the structure of the metal and improves its quality. He, further, mentioned that nowhere Explanatory Notes mentioned that the auxiliary equipment required by the rolling mills are rolling mills themselves. He also referred to the Purchase Order placed by Steel Authority of India Ltd., according to which the Order was placed for the supply of charging and discharging machines for hot s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... art of the machines after it has been solely and principally devised for the said machines; that as the moment machine is not a rolling mill and it is to be used along with rolling mills and in absence of any other Heading under consideration, it is appropriately classifiable under Heading 8455.90. 4. We have considered the submissions of both the sides. Heading 84.55 of the Schedule to the Central Excise Tariff Act reads as under - 84.55 - Metal Rolling Mills and rolls therefor 8455.10 - All goods other than parts 8455.90 - Parts. 5. Heading 84.55 covers metal-rolling mills and rollers thereof . As mentioned by the learned Departmental Representative, relying upon the HSN Explanatory Notes, rolling mills are metal working ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... namely tundish was held to be classifiable under sub-heading 8454.10 as it was akin to ladle, which is covered by Heading 8454.10. We agree with the way in which the learned Departmental Representative has distinguished the decision in the case of Jamshedpur Engineering and Technocraft Enterprises. In the case of Flat Products, the issue involved was entirely different inasmuch as the issue was whether the goods cleared unassembled for convenience of transportation are classifiable as complete roller mills or as parts and it was not disputed by the Revenue that parts after assembly constituted a complete roller mills. The learned Advocate has also mentioned that part of the demand is time barred as the show cause notice was issued beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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