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TMI Blog2011 (4) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... elf cannot be a justification to hold that the product in question is also classifiable under chapter sub-heading 8483.90 without analysing as to whether the basic requirements of particular chapter note are satisfied or not - Decided in favour of the assessee by way of remand - 2678 of 2005 - - - Dated:- 6-4-2011 - Shri Justice R.M.S. Khandeparkar, Shri Rakesh Kumar, JJ. Shri Rupendra Singh, Advocate for the Appellants. Shri S.R. Meena, Authorized Representative (DR) for the Respondent. Per. Shri Justice R.M.S. Khandeparkar :- Heard the advocate for the appellants and DR for the respondent. This appeal arises from order dated 16th May 2005 passed by Commissioner (Appeals), Ludhiana. By the impugned order the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vs. Kafila Forge Ltd. reported in 2004 (167) E.L.T. 343 had held that crank shaft, tappet shaft, gears wheel, pulleys and picking shafts were classifiable under sub-heading 84.83 as well as in New Standard Engineering Co. Ltd. vs. CCE reported in 2003 (153) E.L.T. 329 had held that transmission shafts, crank shafts, were classifiable under sub-heading 84.83 and that the ratio of the said decisions are applicable to the facts of the case, and therefore the department was justified in classifying the product under 8483.90 and, hence, set aside the order passed by the Adjudicating Authority and held that the appellants are liable to pay the duty amount of Rs. 11,22,746/-. 4. The matter relates to the classification of the product. It is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use in sewing machines . 8. Plain reading of the order passed by the Adjudicating Authority discloses that the same had been passed solely on the basis of diagram of Thresher produced by the assessee. Since it was the contention of the assessee that the classification has to be in terms of chapter note 2 (b), it was necessary to ascertain whether the assessee had established the case to the effect that the product in question can be suitably used solely or principally with a particular kind of machine, which are classifiable under the sub-heading enumerated under the said chapter note. Without ascertaining the same, the Adjudicating Authority was not justified in jumping to the conclusion merely on the basis of diagram that the product ..... X X X X Extracts X X X X X X X X Extracts X X X X
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