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2016 (11) TMI 996 - AT - Central ExciseClassification of goods - laminated safety glasses - classified under the head 84.27 or 84.28 as claimed by the appellant, or under heading 73.08/73.26 of CETA? - the decision of Gajra Gears Ltd., Vs. CCE [2015 (5) TMI 629 - SUPREME COURT] referred where it was held that Fork-lift truck is operational without pallets and as such pallets are not parts of the same. If the contention of the Respondent is accepted, motor sprit will be part of a motor car as the same cannot be used without it. Once it is held that pallets are not parts of fork-lift truck, Note 2 to Section XVI is not attracted as it only provides guidance for the classification of parts and not all goods which are used or to be used with the machineries falling in Section XVI of the Tariff. - the impugned pallets, being not part of fork-lift trucks, are not classifiable under Heading 84.31 of the Tariff - it was also held in the case It is an admitted position, as explained by the appellant itself, that these pallets which are manufactured/assembled in the factory of the appellant are in the nature of material handling equipment, to keep and carry work in progress goods from one machine to the other. Thus, the use of the pallets is for carrying out the material from one machine to the other. It cannot, therefore, be said that these goods are used in relation to the manufacture in or in relation to the manufacture of the final products. We are, therefore, of the opinion that column (2) of Notification shall also not be attracted. The issue is squarely covered by the Hon’ble Supreme Court decision in the case of Gajra Gears Ltd., - appeal dismissed - decided against appellant.
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