9911796707
TMI Blog2002 (6) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The issue that arises for decision in this appeal is the correct central excise classification of "Roller Assembly". The item was originally assessed under Chapter Heading 8504 as parts of transformer. The impugned order has changed this classification to Heading 86.07 which heading is for parts of railway or railway locomotive or rollin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efilling of oil. The roller assembly has been identified as part No. 6 in the Sectional View of 250 MVA 21/230 KVA. Generator transformer (Marked as Annexure B-1). 2.02 The roller assembly having been designed solely and principally for BHEL power transformers has no other application or use nor it can be marketed else where. It is a part solely and exclusively of the transformer as certifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that such a classification is contrary to HSN explanatory note to Tariff Heading 8604 also as that note states that "when mounted on a simple wheeled platforms and not on true railway or tramway underframes (not constituting, therefore, true railway or tramway rolling stock), machines, measuring instruments and other equipment, are excluded from this heading and fall in other more specific he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. The classification under Tariff Heading 86.07 would appear to be incorrect and inappropriate. All the same since the impugned order has relied on the decision of a Coordinate Bench of this Tribunal in another case, we consider it necessary to place this issue before a Larger Bench for reconsideration the issue of classification. 7. In view of the above, registry is directed to place the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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