9911796707
TMI Blog1983 (7) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... 75, as a general purpose Screening Machine. Duty was paid on 12-8-1980. In a letter dated 30-8-1980 a claim for re-assessment under Heading 84.56 was made to the Asst. Collector on the ground that the Separator is for use in the manufacture of glazed tiles (ceramic making machine) mainly for separating ceramic minerals. They also drew attention to Note 5 to Chapter 84 which stated that a machine which is used for more than one purpose is to be treated as if its principal purpose was its sole purpose. They also relied on the Explanatory Notes to the CCCN under Heading 84.56 relating to machinery of a kind used mainly in the extractive industry for separating etc. of solid mineral products and also machines combining two or more of the funct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 84.56. He also found that the machine has been designed so that no particular purpose of usage can be described as its principal purpose. He, therefore, declined to interfere with the order appealed against. 3. In the present appeal it is stated that the Rotex Automatic Tensioning Model Screener imported from the manufacturers is described in the invoice as 202 `A AL/MS Solid/Liquid Separator fitted with 1-29 x68 - 80M x 39 SWG, 1-29 x 59 -150M x 43 SWG complete with Vee Rope drive guard, pulleys, M/s. Motor Base Place, 1.1/2 H.P. 1440 RPM TEFC Motor 380 Volts, 3 phase 50 cycles and the invoice also show BTN Heading 84.56. The machine value at ₹ 1,23,672/- was for screening/separating ceramic materials (mineral substances) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al purpose machine is basically wrong and entirely erroneous. It is further contended that each machine becomes specific when fitted with a particular screen with other relevant factors as given in the catalogue. Thus the grain Screeners cannot be used for mineral substances and vice versa, unless the minor and unintended uses are also considered. This is borne out by the Explanatory Note in the BTN to Heading 84.56, where certain machines for production of mineral products can also treat non-mineral products, for example, wood or bone, as a secondary use to what still remains within this heading. Moreover, Heading 84.56 suffers from vagueness as it covers only few specified Screeners. A Screening machine cannot be designed only for particu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neous manner against the principles of natural justice. They, therefore, request that the order be quashed, the goods be classified under 84.56 or alternatively 84.59(2) and consequential refund be granted. 4. Shri D.N. Kohli explained at the outset that the Solid/Liquid Separator Model 202 is not a general purpose machine as the Catalogue specifically carries a rider : General-purpose models see separate catalogue . The Senior Departmental Representative stated that at the last hearing the Appellants were asked to produce this catalogue but they had not done so. Shri Kohli drew attention to the Certificate dated 9-6-1983 from Locker Industries Ltd., the manufacturers, that the machine is designed especially to suit the importers needs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 84.56 is not applicable is on the taxing authority according to well accepted principles. 7. We have given careful consideration to the various contentions. The catalogue shows that there are a number of different machines for various purposes and general purpose machines are a separate category. That this machine is used for screening mineral substances is clear. However, Heading 84.56 speaks of their being in solid (including powder and paste form) whereas this is described as a Liquid-Solid separator and is also stated to be used for screening slurry. Even though in chemical terminology there is a difference between slurry and paste, in common parlance, slurry is a watery paste and this alone need not rule out application of Heading 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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