TMI Blog1998 (5) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... . 7308.90 Others 84.31 Parts suitable for use solely or principally with the machinery of Heading Nos. 84.25 to 84.30 2. The Commissioner (Appeals) took this view in terms of a Review application filed by the Commissioner seeking review of the order of the Asstt. Commissioner accepting the plea of the party for classification under sub-heading 7308.90 although the Asstt. Collector by his SCN dated 25-10-1990 had proposed to classify the item in question under chapter sub-heading 8431.00. There was no demand for differential duty as there was no clearance of the impugned product during the past 6 months. The Collector has noted that Piling Rigs are in the nature of support for the Pile Driver. They are designed to be used solely or principally with the particular kind of machinery viz. Pile Driver. She also noted that the drawing also supports this view. It has further been held that as per Explanatory notes at page 1207 of HSN, `supports are defined as parts of conveyors. On the same analogy, piling rigs, which are in the nature of support will have to be treated as part of the pile driver and classifiable under Heading 843 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the items that are required to be included are `structures and parts of structures. The parts of structures have also been illustrated. The other items are plates, rods, angles, shapes, sections etc., which are used in structures of iron and steel. Description of goods under Heading 73.08 indicates that they are in the nature of structures and parts thereof and does not refer to any particular item which is used as part solely or exclusively along with the machine. The definition of `machine as defined in the book THEORY OF MACHINES by P.L. Ballaney is noted here below : 1.1 Machine. A machine, according to one of the definitions given in Oxford English Dictionary, is an apparatus for applying mechanical power, consisting of a number of inter-related parts, each having a definite function , and this is the sense in which the word `machine is used here. It is very broad based definition and includes the concept of mechanical advantage as the sole object of a machine. A machine will be found to consist of an assembly of links or pieces. If motion is imparted suitably to one, all may receive motion, but their relationship will depend upon the nature of connections. If a force i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pile drivers have drop or steam hammers mounted on special flatears, with leads which will fold inside railway clearances. 7. The description of Hammers appearing at page 751 of the said book is noted herein below : 7-54. Hammers Drop Hammers. The weight is raised by cable run over the top of the frameworld and extending back to a drum or geared shaft. The ram is released by tripping for a free drop or by releasing the drum to allow the cable to unwind. The drag of the cable and drum reduces efficiency. Single-acting Hammers. Steam of air raises the ram, which then drops by gravity. Hammers of this type are always used in leads. The ram has a low striking velocity and a heavy striking weight. The blows are much more rapidly delivered than for a drop hammer. Double-acting Hammers. These employ steam or air to raise the ram and impart additional energy during the down stroke. They run at greater speeds than do single-acting hammers. Differential-acting Hammers. These also employ steam or air to raise the ram and impart additional energy during the downstroke. They are obtainable in either open or closed type and run at greater speeds than do single-acting hammers. Dies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which are anchored to the winch rope drum and wire rope is reeved through the pulleys and the other end is connected to the heavy hammer. The hammer is lifted to the required height by hoisting winches and allowed to drop as free fall on the pulleys with impact force. This force causes to drive the pile inside the ground. Thus pile rigs do not act as a mere support but they function as part of the pile driver and the pile driver cannot function unless the pile rigs are installed. The Trade and Technical literature do not describe anywhere that they are in the nature of structures to be classifiable under chapter Heading 73.08. By applying the principle of [ejusdem] generis the item cannot be said to be akin to the description of items which are shown under chapter Heading 73.08. On reading the HSN explanatory notes at page 1020 also, it is clear that the item does not fit into any of the description of the explanatory notes and same does not support the party s claim. The description under chapter Heading 73.08 at page 1020 of HSN covers complete or incomplete metal structures, as well as parts of structures. For the purpose of this heading, these structures are characterised by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exclusion clause. Section Note 2 illustrates the manner in which the parts of machine are required to be classified. Section Note 2(a) states that 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 classified in their respective headings. 11. Section Note 2(b) states that other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of Heading No. 84.79 or Heading No. 85.43) are to be classified with the machines of that kind. In the present case as the pile drivers are specifically mentioned under Chapter 84.30 and the pile rigs being parts thereof and that pile driver cannot function without pile rigs therefore the classification adopted as parts suitable for use solely or principally along with the machinery of Heading Nos. 84.25 to 84.30 is sustainable. A reading of HSN at pages 1129, 1130 and also at page 1136 under Chapter 84 supports the view taken by the Collector (Appeals). 12. It is seen that the item in question is not excluded from any of the categories discussed in these pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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