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TMI Blog2014 (12) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... metal rolling mills and its various parts. During the period of dispute, Heading No. 84.55 covering metal rolling mills was as under :- "84.55 - Metal Rolling Mills and Rolls therefor 8455.10 - All goods other than parts 8455.90 - Parts" 1.2 The period of dispute in this case is from April, 1996 to October, 1996 and during that period, among other parts of metal rolling mills the following parts were also being manufactured - (1) Run out Roller Table (2) Interconnecting Roller Table between Coil 3 & 4 (3) Coiler Track Way (4) Coil Conveyor to connect Coiler 4 & 5 (5) Roller Bridge including Side guide o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le between Coil 3 & 4", "Coiler Track Way", "Coil Conveyor to connect Coiler 4 & 5", "Roller Bridge including Side Guide on Top of Coiler 1 & 2", "Roller Bridge on Top of Coiler 3", "Maintenance Platform, Spiral ladders for coiler", "Maintenance Platform, Stairs, Ladders for Coiler 2 & 3", "Dummy stand for prefabricator of mill stand piping", and "AGC maintenance platform" under Heading No. 84.28 was reviewed by the Commissioner and accordingly, a review appeal was filed before the Commissioner (Appeals). The Commissioner (Appeals) vide Order-in-Appeal dated 2-5-2003 set aside the Asstt. Commissioner's order in respect of the classification of the above parts and held that all these parts are classifiable under sub-heading No. 8455.90 as pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er affording reasonable opportunity of hearing to the assessee. 1.5 In course of de novo proceedings, the Commissioner (Appeals) vide Order-in-Appeal dated 28-1-2005, observing that the items mentioned above are auxiliary equipments and they are not parts of the rolling mills, and hence their classification under sub-heading No. 8455.90 is ruled out, held that the same would merit classification under Heading 84.28 as all these items are nothing but the equipments for lifting, loading and unloading of material. Accordingly, the Commissioner (Appeals) vide his de novo order-in-appeal, dated 28-1-2005 restored the order passed by the Asstt. Commissioner. Against this order of the Commissioner (Appeals), this appeal has been filed. 2.&e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intenance Platform, Spiral ladders for coiler, Maintenance Platform, Stairs, Ladders for coiler 2 & 3, Dummy stand for prefabricator of mill stand piping and AGC maintenance platform would be correctly classifiable under sub-heading No. 8455.90 of the Tariff and not under Heading No. 8455.10 or 84.28. He, therefore, pleaded that the impugned order is not correct and the same is contrary to the law laid down by the Apex Court with regard to the classification of the goods in question. 4. Shri L.P. Asthana, Advocate, ld. Counsel for the respondent, pleaded that the order-in-appeal dated 28-1-2005 classifying the goods, in question, under Heading 84.28 has been passed in course of de novo proceedings in terms of the Tribunal's order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .90 covered "parts". The dispute in this case is about classification of the following parts :- "(1) Run Out Roller Table (2) Interconnecting Roller Table between Coil 3 & 4 (3) Coiler Track Way (4) Coil Conveyor to connect Coiler 4 & 5 (5) Roller Bridge including Side Guide on Top of Coiler 1 & 2 (6) Roller Bridge on Top of Coiler 3 (7) Maintenance Platform, Spiral ladders for coiler (8) Maintenance Platform, Stairs, Ladders for coiler 2 & 3 (9) Dummy stand for prefabricator of mill stand piping (10) AGC maintenance platform" 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (129) E.L.T. 11 (S.C.), the Apex Court's order in case of Beekay Engineering & Castings Ltd. (supra) affirming the Tribunal judgment becomes a binding precedent. Therefore, we hold that the items mentioned above would be correctly classifiable under sub-heading No. 8455.90 as parts of rolling mills and not under heading No. 8428.00/8428.90 as held by the Commissioner (Appeals). The impugned order of the Commissioner (Appeals) is, therefore, not correct as the same is contrary to the law laid down by the Apex Court on this issue. The impugned order therefore is set aside and the classification of the above items is ordered under sub-heading No. 8455.90. The duty demand of Rs. 60,49,079/- set aside by the Commissioner (Appeals) is confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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