9911796707
TMI Blog2015 (10) TMI 2268X X X X Extracts X X X X X X X X Extracts X X X X ..... . Revenues contention is that such base frame would be classifiable under 8485.90 while the appellant claimed that these are classifiable under 8413.90. The period of dispute is from March 1994 to March 1995. 2. Ld. counsel for the appellant submitted that the Tribunal vide order no. 2330/01-WZB/C-I dated 11.08.2001 in appeal no. E/2403/96 reported in 2001 (34) ELT 401 had remanded the present case to Commissioner (Appeals) to re-examine the matter in view of the directions given in para 5 & 6 of the said order. Ld. counsel showed us the photograph of different types of pumps manufactured by them. He further submitted that in case of big size pumps, it is essential that these are mounted on heavy frame so that vibration does not spread. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e base frame is not an essential part of the pump set. It can at the most be called an accessory and in view of this position, classification of the item under 841390 is ruled out. He further submitted that perusal of the HSN explanatory notes under 8485 would indicate that base plates are specifically covered under 8485 and hence the correct classification of the base frame which are similar to base plates would be under 848590. 4. We have considered the rival submissions. 5. At the outset, we have gone through the purchase order and invoices rates during the hearing. It is seen from the purchase order received from Bokaro Steel Plates that the purchase order speaks of centrifugal pump, in addition to the said pump it speaks of few items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this heading are also classified here e.g. pump housing or bodies; rods specially designed to connect and drive the piston in pumps placed at some distance from the prime mover (e.g. pumping rods, 'sucker rods'); pistons, plungers, canes; cams (lobes helicoidal screws, impeller wheels, diffuser vanes; buckets and bucket-fitted chains; bands for band type liquid elevators; pressure chambers." 6. It would be seen that base frame is not one of the items listed therein. Moreover, it would be seen from the list that various parts which are listed therein forms the integral part of the pumps and are not being invoices separately even by the appellant. 7. On the contrary, if we go through the HSN explanatory notes to heading 8485 we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
