9911796707
TMI Blog2014 (12) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... , handling, loading and unloading of the materials which are in the nature of auxiliary equipment, essential for operation of rolling mills - “charging and discharging machines for hot strips rolling mills” which are also in the nature of auxiliary equipment essential for operation of rolling mills, would be classifiable as “part of the rolling mills” under sub-heading No. 8455.90 and not only a civil appeal filed by the assessee against this judgment was dismissed by the Apex Court vide judgment reported in [2003 (3) TMI 704 - Supreme Court of India], but the review petition against the dismissal of civil appeal was also dismissed vide judgment reported in [2003 (10) TMI 633 - Supreme Court of India]. In view of this, keeping in view t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 on Top of Coiler 1 2 (6) Roller Bridge on Top of Coiler 3 (7) Simple parts (8) Maintenance Platform, Spiral ladders for coiler (9) Maintenance Pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... airs, 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 parts of the rolling mills. On this basis, the duty demand of ₹ 60,49,079/-, which had been dropped by the Asstt. Commissioner, was confirmed. 1.4 The Respondent filed an appeal before the Tribunal against order-in-appeal, dated 2-5-2003 passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Heard both the sides. 3. Shri Amresh Jain, ld. Departmental Representative, assailed the impugned order by reiterating the grounds of appeal in the Revenue s appeal and cited the judgment of the Tribunal in the case of Beekay Engineering Casting Ltd. v. Commissioner - 2002 (146) E.L.T. 628 (Tribunal) wherein the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. A/545/04, dated 10-8-2004, wherein the Tribunal observing that if the items, in question, are auxiliary equipments of the rolling mills, they have to be classified in their appropriate heading and if they are parts of the rolling mills, their classification has to be decided as per the principles contained in Note 2 to Section XVI o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 5.1 There is no dispute that all these items are not the rollers through which the metal passes but are the equipments for lifting, handling, loading and unloading of the materials which are in the nature of auxiliary equipment, essential for operation of rolling mills. The point of dispute is as to whether these items, are to be classified as part of the rolling mills under Heading No. 8455.90 or the same are to be classified under Heading No. 84.28. We find that similar question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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