9911796707
TMI Blog2004 (2) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... continuous line for production of shortcut pasta having a capacity equal to 700 Kgs. per hour with accessories from Italy and cleared the said machinery under Bill of Entry No. 00913, dated 15-5-97 through ICD, Bangalore. The Bill of Entry was assessed provisionally and the importer cleared the machinery on payment of duty. When the Bill of Entry was taken up for final assessment, the information regarding the list of accessories and their corresponding value were not furnished by the importer inspite of letter issued to him. Therefore, show cause notice was issued for collecting duty on excess accessories and differential duty on electric control panel imported by them under the subject Bill of Entry by classifying the same under Heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gle system working in synchronization with each other. Therefore what was imported was an integrated plant/machinery designed and used for the purpose of manufacture of final product and therefore, they cannot be bifurcated for the purpose of assessment. Note 2(a) of Section XVI is not applicable in the instant case. As per Section Note 5, electric control board is covered by the term machine . He also relied on the decision of the Tribunal in the case of CCE, Chennai v. Fluid Therm. Technology Pvt. Ltd. reported in 2002 (53) RLT 582 wherein it was held that - 5. On a careful consideration of the submission we notice that the Commissioner (Appeals) in the impugned order has noticed the function of control panels, which have been designe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... control the operation of the main machine which is designed to manufacture shortcut pasta product. Control board is customary for the said machine and has to be invariably used only with the said machine. The control board regulates and controls the very essential operations and parameters such as temperature and humidity and it should be regarded as designed for use solely and exclusively with the automatic continuous line for production of shortcut pasta. However, the Commissioner (Appeals) classified it under Heading 85.37 on the ground that there is a separate heading which covers specifically boards, panels, desks and cabinets, etc. However, we find that the principle laid down by the Tribunal in the case of Milk Food Ltd. v. CCE, Delh ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
