2005 (1) TMI 271

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..... appeals are common i.e., the eligibility of certain items for exemption under Notification No. 164/87-C.E., dated 10-6-1987. The items in question are :- (i) Sending unit of Tachometer Generators, (ii) Tachometer Generating Assembly, (iii) Fire Fighting Equipment. There is no dispute that each of these items has been manufactured according to specific drawings for use as parts .....

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..... ular machine should be classified as parts of that machine, while items of general use should be classified under their respective tariff. The ld. Counsel in this context has taken us to the decision of the apex court in the case of G.S. Auto International Ltd. v. Collector of Central Excise, Chandigarh [2003 (152) E.L.T. 3 (S.C.)] and Elgi Equipments v. Collector of Central Excise [2002 (143) E.L .....

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..... ms classifiable under the tariff headings mentioned in the Notification itself and not to all items used in the Main Battle Tank, irrespective of tariff classification. 4. We have perused the records and considered the submissions made by both sides. It is noticed that the exemption under Notification No. 164/87 is in respect of "parts of Main Battle Tanks falling within Chapter 45, 48, 68, 73, .....

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..... ded by the Revenue. When viewed from this angle, it is clear that the Notification treat items that are otherwise classifiable various headings "as parts of" Main Battle Tanks and give them the exemption. 5. A perusal of the judgment of the apex court in the cases of G.S. Auto International and Elgi Equipments makes it clear that the Rule for treating items as parts of machinery is whether the .....

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..... should be treated as part of the machinery and not as individual instruments. 6. When the assessee's claim for the above said three items is seen in the light of the ruling contained in the aforesaid judgments of the apex court, that items solely for use in a particular machine should be treated as parts of that machine. It is clear that the three items qualify the test of being "parts" of the M .....

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