TMI Blog2012 (11) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... , Advocate, for the Appellant. Shri Bhishma Kinger, Advocate, for the Respondent. [Order per : Satish K. Agnihotri, J.]. Heard learned counsel for the parties. 2. The present appeal filed under Section 35G of the Central Excise Act, 1944 (for short the Act, 1944 ) arises from the Final Order No. 03/05-B, dated 24-12-2004 (Annexure A/4) passed by the Customs, Excise and Service Tax Appellate Tribunal (for short CESTAT ), in E/Appeal No. 2006/2004-NB(B) with E/CO/215/2004-NB (B) [2005 (182) E.L.T. 407 (Tri. - Del.)], whereby the appeal filed by the respondent/Revenue was allowed. 3. By order dated 21-1-2010, this Court admitted the appeal on the following substantial question of law : Whether the learned Tribunal was ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pporting documents, the case would be decided ex parte. The appellant submitted his reply, giving detailed reasons and supporting documents. Thereafter, the Assistant Commissioner passed the order dated 30-6-1998 (Annexure - A/2), approved the classification and confirmed the demand of Rs. 1,78,096/-. 6. Being aggrieved by the said order, the appellant preferred an appeal before the Commissioner (Appeals). The Commissioner by order dated 21-1-2004 (Annexure - A/3) allowed the appeal and set aside the order dated 30-6-1998 by recording the finding that the Car is an auxiliary equipment and is used for shifting of material from one place to another in rolling mill. Therefore, it can be considered for classification under sub-heading No. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is to be considered as material handling equipment used in the rolling mill for shifting of hot rolled coils from one place to another. Thus, the same is classifiable under sub-heading 8455.00 of the Central Excise Tariff. 12. The Tribunal, in appeal preferred by the Revenue, set aside the order dated 21-1-2004 passed by the Commissioner (Appeals) holding that Car is not used as an integral part of rolling mill and, as such, it does not come within the definition of auxiliary equipments. Accordingly, by the impugned order dated 24-12-2004, the order passed in appeal by the Commissioner (Appeals) was set aside and the order passed by the Assessing Officer, was restored. 13. Chapter 84.55 reads as under : 84.55 8455.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent as under : In general the operation of rolling mills requires a large amount of auxiliary equipment such as guides roller tables handling equipment re-heating furnaces pickling tanks strip coilers shears and saws cooling beds weighing or marking machines straightening or flattening machines control apparatus (mechanical electric or electronic) etc. 17. In the same notes, heading 86.06 - Railway or tramway, goods, vans and wagons, not self-propelled, it is stated that this heading covers vehicles for the transport of goods on railway networks (of any gauge). It also covers small vehicles or trucks for the transport of goods by rail, in mines, on building sites, in factories, warehouses, etc. These latter generally differ from true ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ual course. But once an article is classified and put under a distinct entry, the basis of the classification is not open to question. Technical and scientific tests offer guidance only within limits. Once the articles are in circulation and come to be described and known in common parlance, we then see no difficulty for statutory classification under a particular entry. 21. Two Hon ble Judges of the Supreme Court in Plasmac Machine Manufacturing Co. Pvt. Ltd. v. Collector of Central Excise, Bombay - 1991 Supp (1) SCC 57 = 1991 (51) E.L.T. 161 (S.C.), held that it is an accepted principle of classification that the goods should be classified according to their popular meaning or as they are understood in their commercial sense and not as ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
