TMI Blog2013 (12) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... mersible pumps under sub-heading 8413.99, as there is no evidence produced by the appellant that the castings as such without being subjected to any process are usable as parts – as regards the marketability there are a number of internet websites offering copper bronze castings, for sale which show that the market for this product exists – there was no infirmity in the order – Decided against Assessee. - Excise Appeal No. 3903 of 2005 - 56723/2013-EX(PB) - Dated:- 25-6-2013 - D N Panda And Rakesh Kumar, JJ. For the Appellant : Shri Amit Jain, Adv. For the Respondent : Shri Sanjay Jain, DR PER : Rakesh Kumar The facts leading to this appeal are, in brief, as under. 1.1 The appellant are manufacturers of submersible pumps ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since the same, chapter 84 item, have been used in the manufacture of submersible pumps and that subjecting the castings to the process of Grinding, Fettling and Proof Machining does not result in emergence of a new product. In this regard, the appellant also rely upon interpretory Rule 2 (a) of the Rules of interpretation of the Central Excise Tariff. However, according to the department, the castings of copper bronze, as the same come out from moulds, are not parts of the pumps unless the same have been subjected to the process of grinding, fettling and proof machining and that it is only after the proof machining that the part of submersible pumps come into existence and that the castings, as the same come out of the moulds, are "rough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier judgment in the case of Shivaji Works Ltd. vs. CCE, Aurangabad reported in 1994 (69) E.L.T. 674 (Tribunal) ; (b) Rule 2(a) of interpretary Rules does not permit us to conclude that when an article squarely falls under a particular tariff heading, it can be made to fall under another heading by invoking the concept of essential character and this would be against the plain reading of Rule 2 (a); and (c) no evidence has been brought on record to show that the castings were precision castings, ready to use as parts. The Tribunal accordingly allowed the Department's appeal". 1.5 Against the above order of the Tribunal, the appellant filed an appeal under Section 35 (L) (b) of Central Excise Act, 1994 before the Apex Court w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e out of the moulds, are clearly identifiable as parts of the submersible pumps and have the character of the same, that the same can be used as parts after a little processing, that in view of this, the goods, in question, have to be classified under sub-heading 8413.99 of the Tariff as parts of the submersible pumps, which would be fully exempt from duty under Notification No.8/1996-CE, that in this regard he relies upon the judgments of the Larger Bench of the Tribunal in the case of Bharat Heavy Electricals Ltd. vs. CC, Madras reported in 1987 (28) E.L.T. 545 (Tribunal), that since the castings as they come out the moulds, are usable as parts after a little processing only, the same have to be classified as "parts" under Chapter 84 in v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other shape falling under Tariff Item 25, that the Copper Bronze Castings, in question, are marketable, as such, and that in view of this, there is no infirmity in the impugned order. 5. We have considered the submissions from both the sides and perused the records. 6. The undisputed facts are that the Copper Bronze Castings, in question, are made from the metal in the appellant's factory at Ghaziabad and the same, thereafter, are subjected to the process of Grinding, Fettling and Proof Machining and only then the same are usable as parts of submersible pumps. While castings of copper are classifiable as articles of copper under heading 7419.91, the parts of submersible pumps are classifiable under sub-heading 8413.99. There is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we are of the view that the Tribunal's judgment in the case of Shivaji Works Ltd. vs. CCE, Aurangabad (supra) and also in the case of Telco Ltd. vs. CCE, Bombay (supra) would be applicable and as such the castings, in question, would be correctly classifiable under heading 7419.91 and not as part of submersible pumps under sub-heading 8413.99, as there is no evidence produced by the appellant that the castings as such without being subjected to any process are usable as parts. As regards, the question of marketability, we find that there are a number of internet websites offering copper bronze castings, for sale which show that the market for this product exists. 8. In view of the above discussion, we do not find any infirmity in the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
