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TMI Blog2016 (3) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... ese spare epoxy coils and accessories are specially made for the generators at Sharavathy Power Generating station and can be used only for the above generating units and not elsewhere, the goods imported under the Bills of Entries are epoxy stator coils solely designed for power generators for Hydro Power Project and rightly classifiable under 8503 and not under 8544. - Decided in favour of appellant with consequential relief - C/338/2004 - FINAL ORDER No. 40409 / 2016 - Dated:- 2-3-2016 - Shri R. Periasami, Technical Member And Shri P. K. Choudhary, Judicial Member For the Appellant : Shri Karthik Ranganathan, Adv For the Respondent : Shri K.C. Jena, ADC (AR) ORDER Per R. Periasami This appeal is restored as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the imported items are parts of hydro electric generators and they have imported epoxy stator coil in the year 1990 for functioning of the Hydro Electric Project of Sharavathi Power Generation Station. The impugned goods are parts of the generator and it is solely/principally designed for the generator and is classifiable under 8503 as part of generator. He drew attention to the catalogue, sketch diagrams and Section Note of Section (xvi) and submits that as per Section Note 2 (b), covers parts suitable for use solely or principally with a particular kind of a machine or with a number of machines of the same heading. He also drew our attention to the letter dated 08.09.1995 issued by the supplier M/s. General Electric Canada INC, wherein th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at is imported in that case was stators. 5. After hearing both the sides we find that the short issue involved in this appeal is whether the impugned goods imported and cleared under the said Bills of Entry are classifiable under 8503 as parts of generators or under 8544 as insulated wire/cables as claimed by the Revenue. We find that the appellant is a State PSU imported these parts for use at Sharavathy Hydro electric Power Generating Station project, which is not in dispute. On perusal of the Bills of Entry, literature, catalogue and schematic/sketch diagrams enclosed with the appeal paper book, we find that as per the invoice dated 30.05.90 we find that the description at Sl. No. 1 was described as epoxy insulated single turn half co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the parts which are goods included in any of the headings of chapter 85 to be classifiable under respective headings. Whereas, the Note 2 (b) stipulates the parts suitable for use solely or principally with a particular kind of machine are to be classified with the machines of that kind. 6. In our considered view that Note 2 (b) is the relevant note suitable for the present case as the goods are not general parts or insulating materials as per the invoices and the catalogues it is established that these stators are particularly meant for generators only. The Hon ble High Court of Gujarat in the case of Windel Submersible Pvt. Ltd. Vs. UOI (supra) clearly settled the issue that rotors and stators used in monoblock pump which are s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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