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2017 (9) TMI 1510 - CESTAT CHENNAIClassification of imported goods - Titanium Pipes and Fittings of various sizes and dimensions - Appellants had sought to clear the items as parts of Bi Polar Membrane Electrolyser - Revenue claimed that goods were classified under CTH 81089090 - whether the impugned items can be considered as parts of the Membrane Electrolyser imported separately by the appellants, or otherwise? - Benefit of N/N. 21/2002-Cus. Sl. No. 285, as amended - Held that: - entry No. 285, as amended, does indicate that the exemption thereat extends to parts thereof including secondary brine purification components, jumper switches, filtering elements for hydrogen filters etc. Evidently, parts of Membrane Electrolyser will also get notification benefit - Admittedly, the imported titanium pipes and fittings are not specially designed or created to work as integral part of the Membrane Electrolyser. They are only generic items which have been obtained to complete the functioning of the imported Membrane Electrolyser. At the most, it can be brought within the ambit of accessory, but certainly not as a part or a component. The Hon’ble Apex Court in the cases of Commissioner of Central Excise, Delhi Vs. Insulation Electrical (P) Ltd. [2008 (3) TMI 22 - Supreme court] has elucidated the meaning and scope of part and held that manufacturing of "Rail Assembly Frost Seat Adjuster and Assembly Slider Seat" is classifiable as accessories to the motor vehicle under 8708.00. It can not be classified as 'parts' of seats, as claimed by the revenue - Applying the ratio laid down by the Hon’ble Apex court, we are not able to appreciate how the titanium pipes and fittings which are generic products made in standard sizes obtained from another supplier and another country can be considered as a specifically designed for the Membrane Electrolyser part which is essential and integrated with the Membrane Electrolyser separately imported. Appeal dismissed - decided against appellant.
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