TMI Blog1998 (8) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 8428.00 and paid duty at the rate of 10% ad valorem, whereas according to the Department the said parts w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment 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 long as all parts could constitute a cement making machinery when assembled at site, and contract was also f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee 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 transported part by part. It has therefore to be seen by taking into account all the parts manufactured by them as to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 classified as complete or finished by virtue of this rule ] removed unassembled or disassembled. According to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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