TMI Blog2008 (1) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. 2. The appellants received a Purchase Order from M/s. BHEL for manufacturing and supply of Turbine Integral Piping Nine Systems, the details of which are in the Purchase Order dated 21-11-94. This Purchase Order gives specification for two of such Systems. It is the case of the appellants that they have supplied th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment and therefore, the., same has been supplied in several consignments, but against one Purchase Order. In this context, he cites the following decisions of the Tribunal to claim that the goods in question should be treated as a complete auxiliary plant and classified under sub-heading 8404.10 attracting 10% of duty :- (a) 2000 (115) E.L.T. 629 (Tribunal) - Flat Products Equipments (I) Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils that parts of KG-9 and KG-10 weighing various quantities have been supplied over this long period and the appellants have also indicated the amounts separately for each consignment. In this connection, we have also perused the relevant General Interpretative Rule 2(a) which reads as follows :- 2. (a) Any reference in a heading to an article shall be taken to include a reference to that arti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such machinery. However, in the present case as stated earlier, we find that only parts of the two integrated auxiliary plants nave been presented/cleared from the factory of the appellants on different dates during a period spanning around one and a half years. It is clear that not only these parts have been cleared separately, but they have also been manufactured over a long period of time. Henc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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