9911796707
TMI Blog2015 (5) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... Note 2 to Section XVI is not attracted as it only provides guidance for the classification of parts and not all goods which are used or to be used with the machineries falling in Section XVI of the Tariff. - the impugned pallets, being not part of fork-lift trucks, are not classifiable under Heading 84.31 of the Tariff. - Decided against the assessee. Benefit of Notification No.67 /95-CE dated 16.3.1995 - Whether the appellant, in respect of the pallets, can claim benefit of Notification No.67 /95-CE dated 16.3.1995, as amended and prevalent on the date when the dispute arose, namely, in the year 1999 - Held that:- It is an admitted position, as explained by the appellant itself, that these pallets which are manufactured/assembled in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid purpose. Two issues have arisen in respect of these pallets. First relates to its classification and second issue is as to whether the appellant, in respect of the aforesaid pallets, can claim benefit of Notification No.67 /95-CE dated 16.3.1995, as amended and prevalent on the date when the dispute arose, namely, in the year 1999. The appellant had filed its declaration claiming classification under Chapter Heading 84.31 and had also claimed benefit of the aforesaid Notification. This was denied by the adjudicating authority and the view of the adjudicating authority has been affirmed by the CESTAT in its impugned judgment dated 1.12.2004. As per the Department the goods in question are to be classified under Chapter Headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal in the said decision has found that inserts were not parts of the excavator as the excavator was operational even without these inserts and they were meant only to improve the life of the teeth provided with the scoopers . In the present matter also the fork-lift truck is operational without pallets and as such pallets are not parts of the same. If the contention of the Respondent is accepted, motor sprit will be part of a motor car as the same cannot be used without it. Once it is held that pallets are not parts of fork-lift truck, Note 2 to Section XVI is not attracted as it only provides guidance for the classification of parts and not all goods which are used or to be used with the machineries falling in Section XVI of the Tariff. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mn (3) of the said Table; from the whole of the duty of excise leviable thereon which is specified in the Schedule to the Central excise Tariff act, 1985 (5 of 1986): Provided that nothing contained in this notification, shall apply to inputs used in or in relation to the manufacture of final products (other than those cleared to a unit in a Free Trade Zone or to a hundred per cent export-Oriented Undertaking or to a unit in an Electronic Hardware Technology Park or to a unit in Software Technology Parks or supplied to the United Nations or an International Organisation for their official use or supplied to projects funded by the United Nations or an International Organisation, on which exemption of duty is available under the notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the said Act. All goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than the following, namely,- (I) goods classifiable under any heading of Chapter 24 of the Schedule to the said Act; (ii) goods classifiable under heading No. 36.05 or 37.06 of the Schedule to the said Act; (iii) fabrics of cotton or man made fibres falling within Chapters 52, Chapter 54 or Chapter 55 of the Schedule to the said Act; (iv) fabrics of cotton or man made fibres falling within heading No.58.01, 58.02, 58.06 (other than goods falling within sub-heading No.5806.20 ), 60.01 or 60.02 (other than goods falling within sub-heading No.6002.10 ) of the Schedule to the Act,. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e factory of production in or in relation to the manufacture of the final products. It is an admitted position, as explained by the appellant itself, that these pallets which are manufactured/assembled in the factory of the appellant are in the nature of material handling equipment, to keep and carry work in progress goods from one machine to the other. Thus, the use of the pallets is for carrying out the material from one machine to the other. It cannot, therefore, be said that these goods are used in relation to the manufacture in or in relation to the manufacture of the final products. We are, therefore, of the opinion that column (2) of Notification shall also not be attracted. For our reasons, as mentioned above, we affirm the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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