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2015 (10) TMI 1045 - SC - Central ExciseClassification of goods - Whether persons like the assessees, in these cases, who manufacture 'lifting machinery', which machinery, it is argued, is the essential part which actually brings up and brings down an elevator/lift, is liable to be classified under Chapter sub-heading No. 8428.00 or 8431.00 - Held that:- Note 4 of Chapter 16 would cover their case as individual components manufactured under one contract are intended to contribute together to a clearly defined function covered by sub-heading No. 8428.00, viz., lifting machinery. This being the case, according to them, Note 4 of Chapter 16, if correctly applied, would necessarily lead to the conclusion that the components manufactured by them would fall only under sub-heading No. 8428.00 and not sub-heading No. 8431.00. They also made another submission for the first time before us. They said, in any event, sub-heading No. 8431.00, which refers to parts suitable for use solely or principally with the machinery of sub-heading No. 8428.00, would only refer to parts that were used after a complete lift was already set up and not before. They contrasted the language of sub-heading No. 8431.00 with the language of sub-heading No. 8476.91, which simply states 'parts of machines of sub-Heading No. 8476.11'. The contrast in the language, according to them, makes it clear that the parts spoken of in the latter entry could well be parts of a machine itself, as opposed to sub-heading No. 8431.00, where the parts have to be suitable for use only with the machinery that is already installed. Having regard to the fact that the new pleas raised before us are questions of law which need to be answered on the same set of facts, and no new or additional facts need to be pleaded in order that the assessees make out their case. This being the case, we, therefore, set aside both the Tribunals judgments in the two appeals before us and remand these cases for a fresh hearing before the Tribunal allowing both sides to take up all points which arise on the facts of these appeals. - Appeal disposed of.
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