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TMI Blog2003 (3) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... of power transformer of BEHL to facilitate movement & positioning of transformer at the erection site, and also for its maintenance including draining and refilling of oil. The roller assembly has been identified as part No. 6 in the Sectional View of 250 MVA 21/230 KVA. Generator transformer marked as Annexure B-1). The roller assembly having been designed solely and principally for BHEL power transformers has no other application or use nor it can be marketed else where. It is a part solely and exclusively of the transformer as certified by DGM(C), Transformer Sales Division, BHEL, Bhopal (Annexure B-2)." The roller assembly considered by the Tribunal in the earlier Order in the case of United Engineering Industries also is found to be the same kind from the following statement in the Tribunal's order : "The learned Advocate further submitted that the roller assembly is specifically designed to be fitted on the base of the transformers for the case of installation at site; that these are designed according to the size and weight of the transformer; that the roller assembly is fixed to the transformer and never removed and it is part of the transformer; that applying Note 2(b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing HSN Notes under Section XVII : PARTS AND ACCESSORIES"(III) It should be noted that Chapter 89 makes no provision for parts (other than hulls) or accessories of ships, boats or floating structures. Such parts and accessories, even if identifiable as being for ships, etc., are therefore, classified in other chapters in their respective headings. The other Chapters of this Section each provide for the classification of parts and accessories of the vehicles, aircraft or equipment concerned." It should, however, be noted that these headings apply only to those parts or accessories which comply with all three of the following conditions : ............. and They must be suitable for use solely or principally with the articles of(b) Chapter 86 to 88 (see paragraph (B) below)." Paragraph (B) states as under : "(B) Criterion of sole or principal use (I) Parts and accessories classifiable both in Section XVII and in another Section. Under Section Note 3, parts and accessories which are not suitable for use solely or principally with the articles of Chapters 86 to 88 are excluded from those Chapters. The effect of Note 3 is therefore, that when a part or accessory can fall in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts of brake gear including shoes, cylinders, levers, etc. (6) Buffers. (7) Coupling gear (e.g., hook, screw or chain type, draft gears); some coupling devices may be automatic. (8) Frames and parts thereof (longerons, cross-girders, axlebox guides, etc.); frames cast in one piece. (9) Corridor connections and connection platforms. (10) Bodies (not mounted on underframes for motorised or non-self-propelled railway or tramway rolling stock (e.g. for coaches, trucks, wagons, etc.); parts of such bodies (e.g., coach or truck doors, partitions, hinged sides of wagons, side stanchions, running boards, water tanks for tenders). (11) Pipes with coupling heads for the braking or heating systems. (12) Hydraulic shock absorbers for bogies. It should be noted, however, that angles, shapes, sections, sheets, plates and other parts of frames and also tubes and pipes, etc, of base metal, remain classified in Section XV unless they have been worked to such an extent that they are clearly identifiable as parts of locomotives or rolling stock." Learned Counsel for the appellants has submitted that it is clear from this Note that even items for general use become eligible for classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, plates cylinders and lithographic stones, prepared for printing purposes (for example, planned, grained or polished)'. Actually Chapter 84 deals with machinery, mechanical appliances etc. The agreed report of the Team appointed by the Tribunal indicates clearly that these plates are meant for and are used for printing purposes. Whether we look at the end use or to the character and nature of the goods, they are in the main plates employed in the printing of newspaper/magazines. The Tribunal has opined, on the basis of the above material that Toyobo photo-sensitive nylon printing plates are exclusively used in printing of newspaper and cannot be called photographic plates within the meaning of Chapter 37. They placed thereunder Chapter Heading 84.34. We are unable to say that the conclusion arrived at by the Tribunal is not correct. It may not also be entirely correct to say that in no case can the end use or function of the goods is relevant on the question of classification. A Three Member Bench of this Court has relied upon the function and end use also in determining the classification in Indian Tool Manufacturers v. Assistant Collector of Central Excise, Nasik and Ors. [1994 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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