2016 (4) TMI 188

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..... S Patki, Adv ORDER Per Raju M/s. Waluj Components Pvt. Ltd. are manufacturer of home appliances like, Mixer Grinder, Juice Extractors, Hand Blenders etc. The respondents were also manufacturing juicer attachment which was classified by them under Heading No. 8509 of the Central Excise Tariff Act, 1985 and they were assessing the same under Section 4A of the Central Excise Act, 1944. Two show-c .....

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..... 9;ble Supreme Court in case of Novapan India Ltd. Vs. Commissioner of Central Excise, Hyderabad - 1994 (73) ELT 769 (SC), Star Paper Mills Ltd. Vs. CCE - 1989 (43) ELT 178 (SC). He argued that the said attachment does not contain any electrical motor, therefore, cannot be classified under heading 8509. 3. Learned Counsel for the respondent asserted that as per Note 2 to Section XVI, the goods sho .....

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..... ing: Many of the appliances listed above may be presented with interchangeable pars or auxiliary devices to make them suitable for various purposes. For example, food misers which can be used for cutting, grinding, whipping, mincing, etc.; slicers with honing and sharpening devices; floor scrubbers with a polishing brush set; scrubbers with a soap feeder and suction device for removing dirty wat .....

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