2005 (9) TMI 336

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..... ng and plating machine under the Customs Tariff heading 8453.90. However, the department classified the item under Heading 7314.19. The Commissioner (Appeals) relying on Note 1 of Section XVI held that classification indicated by the department namely 7314.11 specifically mentions endless belts its classification is in order. Note 1 of Section XVI indicates that Section does not cover endless belts of metal wire or strip (Section XV). The view of the Commissioner (Appeals) is that endless belts of metal wire or strip are taken out of the classification as parts of machinery. He has stated that since Note 1 is applicable one need not go into Note 2 of Section XVI. The appellants strongly challenged the findings of the Commissioner (Appeals). .....

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..... commercially understandable as strip. Hence the Commissioner (Appeals) finding is wrong, he argued. (iv) The impugned item is specifically meant for Rotary ironing and plating machine for leathers. Hence it is rightly classified under CSH 8453.90. 5. Ld. SDR reiterates the findings contained in the Order-in-Original and Order-in-Appeal. 6. We have gone through the records of the case carefully. It is true that Note 1 of Section XVI excludes endless belts of metal wires or strip. The impugned item is described as stainless steel band ironing band endless, chrome plated, mirror finished . The appellants have made it clear that these items are specially made for the rotary ironing and plating machine for leather industry. They cannot .....

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..... wound actually form the surface area of cylindrical drum. In that sense this cannot be called as a belt. Therefore, the impugned goods are not excluded category of endless belts mentioned in the Note 1 Section XVI. From the write-up given by the appellants, it is very clear that the impugned goods are specially meant for the ironing and plating machine. They have stated that the mirror finished steel band is endless form which is just fixed on the drum of the machine without requiring any major or minor adjustment of the drum. This is something like the bottom portion of the domestic iron box. This portion transmits heat on to the surface of the leather to obtain high gloss leather. The appellants, in their letter, described the impugned go .....

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