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TMI Blog2005 (7) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal against OIA 9/2004-C.E,. dated 23-8-2004 passed by the Commissioner of Central Excise (Appeals). 2. The brief facts of the case are as follows :- The appellant company has a factory at Kundara Kollam which is engaged in the manufacture of brushless alternator and components. They are manufactured for use in railway coaches as per the specifications of the Indian Railways. The entire unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t when the alternator is cleared along with component, it should be classified under 8501.00 because in the absence of the parts, the alternator is disabled from performing independently in the railway coaches. He held that the components cleared along with alternator are essential constituents of the alternator and Chapter Note 4 to Section XVI of CET is applicable in this case. He also held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of natural justice. (ii) The Commissioner (Appeals) has failed to note the write-up of the end user railways and several decisions cited before him to the effect that in the facts and circumstances, end use ought to have been the criteria. Further finding that since disputed items have independent function and are therefore to be classified under Heading 8503 is clearly erroneous. The learned SD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e strictly necessary for the integrated and inevitable purposes shall be classified in the heading appropriate to that function. The Original Authority has considered this and come to the clear conclusion that the above mentioned components when cleared along with alternator should be classified under Heading 8501.00. In our view, the finding of the Original Authority is legal and proper and hence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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