9911796707
TMI Blog1998 (8) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... y Ltd., Coimbatore against the Order-in-Original No. 518/96, dated 23-8-1996 passed by the Assistant Commissioner of Central Excise, Coimbatore-II Division. The facts of the case are that the appellants are manufacturing inter alia Cement making and Cement handling machinery. They cleared parts of the above said plant and machinery by classifying them under Tariff Heading 8417.10, 8474.10 and 8428 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n manufactured. The appellants had paid duty at the correct rate. In this connection they relied on the judgment of the Patna High Court in [1988 (33) E.L.T. 297] wherein it was held that where the entire assembly could not be transported that could be done in a CKD condition. Cranes transported in knocked down condition have to be charged to duty as cranes only. They further submitted that so lon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e entire machinery never took shape in their factory. He also further held that the invoices issued by the assessee revealed that the invoices only covered the parts of the machinery. The above observations are not correct as the cement making machinery weighing 300 MT cannot be fully made and transported in one lot. Cement machinery has to be manufactured part by part and also has to be transport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rule 2(a) of the Rules for Interpretation which lays down that any reference in a headings to goods shall be taken to include a reference to those goods incomplete or unfinished provided that, the incomplete or unfinished goods have the essential character of the complete or finished goods. It shall also be taken to include a reference to those goods complete or finished ["or falling to be class ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
