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2016 (10) TMI 36 - AT - Central ExciseClassification - parts/components of crushing machinery as claimed by appellant or parts of bridge scrapper as asserted by revenue - whether to be classified under CTH 8474.00 as per appellant or under CTH 8431/8483 as per revenue - appellant contended that it is for Department to establish a particular classification and they are guided by the advice of the buyer to classify these products under a particular CTH - Held that:- Heading 8431 deals with parts suitable for use solely or principally with the machinery or Heading No.84.25 to 84.30. Heading 84.29 specifically includes “scrapers" and Heading 84.28 specifically includes "conveyers". We have examined the description of the products, which is as per the appellant's own documents. The description specifically mentions like rollers table for bridge scrapper, gangway platform and ladders for bridge scrapper, rake car for bridge, travel carriage for bridge scrapper, parts of bridge scraper. When the products are described in such explicit terms, we are not able to appreciate the claim of the appellant that these impugned goods should not be categorized as parts of such machinery. The appellant's claim based on their buyer's advice is not supported by any material evidence. Based on the description of the products, we have no hesitation to hold that the lower authorities are correct in classifying the same under the respective headings. - Decided against the appellant
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