TMI Blog2000 (3) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... r various gate passes over a period of time showing the goods as part-shipment of the conveyor and the duty liability was discharged at the rate applicable to conveyors instead of paying higher duty applicable to parts of conveyors; that the parts of conveyors are specifically covered under Heading 84.31 of the Schedule to the Central Excise Tariff Act; that the respondent did not follow the procedure as prescribed in Ministry's instruction No. 261/26AA/16/82 CEX-8, dated 25-2-1983 wherein it was provided that when the machinery unit consisting of several consignments which cannot be transported in assembled shape and goods have to be cleared in parts the manufacturer is required to pay excise duty on whole of the machinery when the first c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of clearing unassembled conveyor at one go, they cleared them in different consignments under different gate passes merely to facilitate their easier installation. He also mentioned that Rule 2 of the Interpretative Rules clearly provides that any reference in a heading to goods shall be taken to include reference to those goods incomplete or unfinsihed provided that the incomplete or unfinished goods had a character of complete or finished goods. It shall also be taken to include a reference to those goods completed or finished, removed unassembled or disassembled. The Explanatory note of H.S.N. below Interpretative Rule 2 clearly provides that when the goods are transported in unassembled state for convenience of transport, they are class ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e subject clearances were made to fulfil the orders of the customer which were for complete conveyor and that the goods cleared by the appellants were conveyors." The Explanatory Note of H.S.N. provides that for convenience of transport many machine and apparatus are transported in an unassembled set. Although, in fact, the goods are then a collection of parts, they are classified as being a machine in question and not in any separate heading for parts. The same principle applies to an incomplete machine having the features of complete machine presented unassembled. Taking into consideration the Explanatory Note of H.S.N. the Board's circular in respect of lifts and the Tribunal's decision in the case of M/s. Shrike Construction Equipments ..... X X X X Extracts X X X X X X X X Extracts X X X X
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