2004 (5) TMI 410

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..... 7.00, heard the matter, visited the marine yard of the appellants, and after considering, and on perusal of the drawing plan for construction of the said entity held as in his words - the original plan for construction of a pontoon of size 24 x 24 m x 2 m with spuds was sought to be split up into two portions with spuds of size 12 x 24 x 2m. The present portion sought to be delivered as per assessees letter dated 9-2-1996 is of size 12 m x 24 m x 2 m. On visual inspection, it seems that the item in dispute is a floating structure of 10 segments formed together with the help of interlocking pins through male and female lugs on the side of the segments. On joining, there remains a gap of about 2 mm. These pins are said to be put manually .....

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..... or various items and the A.C s recording on facts indicates that the marketable/saleable commodity was Pontoon with Spuds and they by very nature of the size of the Pontoon and the spuds had to be fabricated in segments for ease of separate transport and thereafter was to be assembled at site. (c) On large sized machinery to be assembled at site where clearance cannot be effected in one assembled piece, the law is well settled [See Vinar Systems Ltd. v. CC, 2001 (131) E.L.T. 578 (Tri.-Kolkata), Mittal Engg. Works v. CCE, lndore, 2001 (136) E.L.T. 311 (Tri.-Del.), Hindustan Tools Engg. Works Pvt. Ltd. v. CCE, Jaipur, 2002 (149) E.L.T. 1205 (Tri.-Del.)]. Board also has issued directions on the same lines and orders exist under Section .....

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..... ct, 1944 is the charging provision. Thus Tariff Act has applicability only to classification of goods and not to chargeability. It is well settled that for levy of duty goods have to be marketable. This criterial unassembled components of Pontoon with Spuds as in this case. The classification and levy would be only under Heading 89.05 as declared by the appellants. (e) In this connection reliance is also placed on the observation of the Apex Court in the case of Narne Tulaman Manufacturers Pvt. Ltd. v. Collector of C. Ex., 1988 (38) E.L.T. 566 (S.C.) Para 3 wherein it was held by the Supreme Court that since the assessee was not only manufacturing the parts but did the work of assembly of weighbridge he would be manufacturing that pro .....

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