9911796707
TMI Blog2017 (12) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... ard conversion unit/card conversion Kit I/II etc. classifying them under tariff heading 8448.00. This classification of card kits was approved under 8448.00 by the department in the past. A study was undertaken by the department to ascertain the correctness of classification. After such study it was proposed to reclassify the items and also proposed to demand differential duty for the past period. A Show Cause Notice dated 4.1.1994 was issued, proposing to reclassify various items and also for demand of differential duty of Rs. 18,81,390/- for the period 1.6.93 to 30.11.93 and also for imposing penalties. Another Show Cause Notice dated 10.6.1994, for the subsequent period 1.12.93 to 31.5.94, was also issued on similar allegations. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... three products are rightly classifiable under 84.83 and not 84.48 as contended by appellant. Thus the classification ordered by the original authority was upheld and assessee directed to pay differential duty for the entire period from 1.6.1993 onwards. The appellants are thus again before the Tribunal. 3. When the matter came up for hearing on 11.10.2017, Ld. Counsel Shri Murugappan made oral submissions reiterating the grounds of appeal which can be briefly summarized as under:- (i) The details of the three impugned products are explained as follows:- TRAVERSE ASSEMBLY: The space between doffer and calendar rollers is sometimes not sufficient to accommodate Web King /Apron Web Doffing Device. While fixing the Web-King and Apron Web D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bserved that in as much as they have more gearing and shaft operation systems, with independent motors or otherwise it is clear admission by department that these parts contained something more than mere gear and shafts. That by considering the construction and function of these items, they would fall under 84.48 only. 4. Against this, the Ld.AR, Shri S.Govindrajan, AC, reiterated the findings in the impugned order. He drew attention to Section XVI or the Tariff and submitted that the items are basically transmission system. The appellant was clearing these items not as part of a new carding machine. The subject items were sent separately, along with other items for being fitted to old carding frame and carding cylinder. Thus the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indings of the lower appellate authority in para-3.2 of the impugned order:- 3.2 If these items are sent along with a new carding machine then these items can be classified under Tariff Heading No.84. 48 as claimed by the appellants. But in the present case these items are being sent separately along with other items and are being fitted to an old carding frame and carding cylinder for the said activity. Therefore it is evident that the said items are not sent alongwith a new textile machine viz. Carding machine and therefore it cannot be classified under Tariff Heading No.84.48. More over the carding kit itself is acting as an accessory to the textile machinery. And therefore the contents of carding kit cannot be called as a part or acce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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