2004 (6) TMI 363

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..... [Order per : P.G. Chacko, Member (J) (Oral)]. This appeal of the Revenue involves a classification dispute. It is against an order of the Commissioner (Appeals) classifying a few machines manufactured and cleared by the assessee to textile mills during 1990-91. Ld. Commissioner (Appeals) classified all the machines under Heading 84.48 of the Schedule to the Central Excise Tariff Act, 1985. .....

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..... e used for mounting card clothing on carding cylinder and merit classification only under 8479.00 as per HSN explanatory note explained above. 2. All the machines referred to in the impugned order are found to be mounting machines, each of which is used to mount new part/component (replacing old, worn-out part/component) on one or the other textile machine. Among these machines, only one machin .....

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..... hat the HSN Notes on Heading 84.79 classified the machine in question squarely under the said Heading. The DR refers to Item No. 13 (machines for mounting card clothing on carding cylinders) under Part III (Miscellaneous machinery) of HSN Notes on Heading 84.79. Ld. Counsel for the respondents submits that the relevant Show-cause Notice had not relied on any HSN Note. It is argued that, when the T .....

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..... specifically cover the machine in question. On the other hand, Heading 84.79 specifically covers it as per the HSN notes. Hence, according to ld. DR, the machine can only be classified under Heading 84.79. 4. We have given careful consideration to the submissions. We note that the machine in question is not one specifically mentioned under Heading 84.48 of the Tariff Schedule, nor is there any s .....

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..... rn-out part of the carding cylinder requires to be replaced. The function of the machine in question is not one integrally connected with the continuous process of manufacture with which the carding cylinder is associated. In this view of the matter, the classification of the machine under Heading 84.79, as a machine having independent function, is appropriate. Thus the Revenue s appeal is well-fo .....

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