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2017 (12) TMI 610 - AT - Central ExciseClassification of goods - Traverse Assembly - Flat Drive Reversal System - whether classified under CTH 84.48 or otherwise? - Held that: - The lower appellate authority in para-3 of the impugned order has gone into detail into the performance and functioning of each of these impugned items. He has correctly observed that it is not the case that these items are sent along with a new carding machine, but that they are actually being sent separately with other items and are only being fitted to old carding frame and old carding cylinder for improving performance. Even if the card kit is classifiable under the Central Excise Tariff Heading No.84.48, these three items viz. Traverse assembly, Drive king assembly and Flat drive reversal systems which are some of the items of the unit viz card kit and having individual functions cannot be classified under 84.48 and hence they are rightly classifiable under the Heading No.84.83 (in as much as they have more gearing and shaft operation systems, with independent motors or otherwise) as held by the lower authority and attracts applicable rate of duty. Appeal dismissed - decided against appellant.
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