9911796707
TMI Blog1995 (4) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice dated 12-4-1989 issued to them, the assessee had contended that both expellers and parts of expellers were classifiable under Heading No. 84.37 of the Tariff, and were eligible for exemption under Notn. No. 111/88-C.E., dated 1-3-1988. The Asstt. Collector of Central Excise, Vadodara, who adjudicated the matter decided that both expellers and the parts of the expellers were classifiable under sub-heading No. 8479.00. He confirmed the demand for Rs. 29,769/-. In appeal before the Collector of Central Excise (Appeals), Bombay, the appellants raised the issue of time bar, and the matter was remanded by the Collector of Central Excise (Appeals), to the Asstt. Collector of Central Excise for de novo consideration. On re-adjudication the Asstt. Collector of Central Excise, Vadodara observed that the demand had been rightly issued and was not hit by time bar. He confirmed the demand for duty of Rs. 29,769/- aforesaid. On appeal, the Collector of Central Excise, (Appeals) Bombay accepted the appellant's submission that the show cause notice was hit by time bar. On classification he found the goods correctly classifiable under sub-heading No. 8479.00 of the Tariff, and not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Blades therefor 8485.90. Other" Under small scale exemption Notn. No. 175/86-C.E., dated 1-3-1986, exemption was provided in favour of specified goods upto the given limit of the aggregate value. If a manufacturer was producing two specified goods as covered by the exemption scheme, then, subject to the conditions as laid down in that Notn., he was eligible for separate exemption in favour of both the specified goods. By changing the classification of the parts from 8479.00 to 8485.90, the assessee sought to avail exemption separately on Expellers, and on the parts of the expellers. Heading No. 84.85 is a residuary heading for machinery parts under Chapter 84. For classification of parts of machines, Note 2 under Section XVI of the Tariff provides as under :- "Note 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of Heading Nos. 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules :- (a) Parts which are goods included in any of the headings of Chapter 84 or Chapter 85 (other than Heading Nos. 84.85 and 85.48) are in all cases to be classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n they will be eligible for exemption under Notn. No. 111/88-C.E., dated 1-3-1988. They have further stated that in that view of the matter, the parts would also be eligible for exemption. The Collector of Central Excise (Appeals) had observed that the machines under sub-heading No. 8437.00 have reference to the process of mixing, preparing grain prior to milling or grinding of flour etc. He had held that the machinery for the Oil crushers would correctly fall under sub-heading No. 8479.00. 8. It is seen that under sub-heading No. 8437.00 the description of the goods, "machinery used in the milling industry", has been used in association with, "for the working of cereals or dried leguminous vegetables." The expression "for the working of cereals" is not independent, as without, taking the expression `machinery used' from the description `machinery used in the Milling Industry', it conveys no sense. In such a situation the expression "milling" and "Working" both refer to cereals, and the Milling Industry cannot be read as to refer to the Oil Expeller Industry. In ascertaining the scope of the expression "milling industry", anything which is logically relevant, is admissible. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been explained that such machinery is of three main types viz. (1) machinery for mixing, cleaning, grading or preparing grain prior to milling (2) grinding or crushing machinery (3) sorting and separation of flour from sharps or middlings. Heading No. 84.29 also covers other machinery for the treatment of cereals or dried leguminous vegetables. It has been mentioned that this group includes (i) machine for husking cereal or dried leguminous vegetables (ii) rice hulling or polishing machines (iii) machines for splitting dried pieces, lentils or beans (iv) machine for preparing rolled or flaked oats and (v) special milling and grinding machines for milling cereals or dried leguminous vegetables into flour. Under Chapter 11 of the CCCN the products of the milling industry cover the products from the milling of the cereals like wheat and rye, barley, oats, maize and sorghum rice and buckwheat. They include cereal flours, cereal groats and cereal meal, worked cereal grains, germ of cereals, flour of the dried leguminous vegetables or of the fruits, flour and meal of sago and of roots and tubers, flour meal and flakses of potato, malt, starches etc. Under the CCCN, machinery and mec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the mill. According to the dictionary meaning it is the business of grinding grain in a mill, while the expression `mill' itself has a wide connotation, and is generally associated with anything having a rotary motion. The Tribunal after discussing the matter from different angles, including applicability of the principle of ejusdem generis held that oleo resins and essential oils were not covered by the exemption. In the case of Rajadhiraj Industries v. CCE Indore, reported in 1994 (69) E.L.T. 148 (T) also the matter related to the interpretation of the expression `oil mill and solvent extraction industry' in the exemption Notn. No. 115/75-C.E., dated 30-4-1975. In the case of Sh.Vishwakarma (Emery Stones) Industries (P) Ltd. v. CCE reported in 1993 (65) E.L.T. 44 (T), the matter related to the classification of emery mill stones fitted with cast iron frames. Admittedly, they were parts of the flour mill machines, and these parts were classified with the main machine, not under the residuary Entry 84.85. These citations in no manner determine, the classification of the goods in question under the description `machinery used in the milling industry'. They do not help in the inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
