TMI Blog1998 (9) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... arly from Coal Authorities, Power Plants etc. for lifting and conveying coal from the mines to the desired spot and/or handling coal, other materials and mill rejects in Power Plant etc. 1.3 The conveyor system which was supplied by the appellant against specific order is a compact system comprising 5 (five) conveyors, Load Control Switch and Signalling System for the conveyors. The Mill Reject Handling System, on the other hand, is a system comprising Foundation Bolts, M.S. Inserts, 2 (two) conveyors (which is an assembly of Idlers, Trainer, Pulley, Coupling, Gear Box, Structural Frames and Supports, Deck Plate, Electric Motor, Conveyor Belt, Switches, etc.) Frame Supports, Valves, Spray Water Nozzles, etc. 1.4 The appellants filed a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading No. 84.31 of the tariff. The appellants have been filing price list along with the copies of the contracts. As such, all the activities of the appellants were in the knowledge of the Department. He submitted that the conveyor system has to be carried to the site on different dates by different trucks or lorries with a suitable challan inasmuch the entire conveyor system cannot be carried on a single day. He also submitted that they have bought certain parts/spares from the market. They have paid duty on the entire value of the conveyor system for which the order was placed by the party. Giving a reference to the order from M/s Bharat Coking Coal Ltd., he points out that an order was placed by the said party on the appellants for con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s clearance of the parts and components and not of the entire system. This view in our opinion does not reflect the correct position in law. As rightly pointed out by the ld. Consultant that conveyors have been shown as a specific entry under sub-heading No. 8428.00 of the tariff which reads i.e. other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics. The appellants have paid duty on the entire value of the goods which were for a complete conveyor system; merely because the appellants have manufactured some of the parts of the said conveyor system in their own factory and purchased some of the parts from the market does not mean that the appellants are engaged in the manufacture of par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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