TMI Blog2013 (9) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... lines incorporating the drippers) constitute irrigation system and the above note also emphasises that such system are classifiable under heading 84.24 as functional units within the meaning of Note 4 to Section XVI - The parts thereof were also brought under the Section and the parts as were referred to above include reservoirs for sprayers, spray nozzles, lances and turbulent sprayer heads, to form the irrigation system as they carry out functions of the ground net work for distribution of water and surface network - The irrigation system basically was of these pipes and the other items referred to above, which carry out the functions of distribution and dispersing or spraying in terms of the description under Chapter 84.24 and the said sub-heading 8414.10 dealing with removable appliances of the kind used in agriculture or horticulture - parts thereof were covered by sub-heading 8424.91 - the appellants' claim for the benefit of exemption Notification for the items falling under Heading 84.24 claiming nil rate of duty under Notification No. 56/95 was justified – Order set aside – Decided in favour of Assessee. - C/477/12-Mum - - - Dated:- 25-7-2013 - Ashok Jindal And S K Gaul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.84248100 and not under Entry No.81818090 as held by the lower adjudicating authority. This order was specifically passed in appellant's own case and was not appealed against and reached finality and has to be followed on the same appellants unreservedly. 4.1 The contention is that the submission made by them before the ld. Commissioner (Appeals) was not considered. They also produced extracts of HSN to submit that the goods are specifically meant for irrigation or horticulture purpose are to be classified under Head 8424 and not under 8481. In support of their contention they placed reliance on the decision in the case of Elgi Ultra Appliances Ltd. Vs CCE, Coimbatore - 2001 (134) ELT 245 (T.), CCE vs Novapan Industries Ltd. - 2007 (209) E.L.T. 161 (S.C.) 5. The contention of the department is that as per Rule 1, the classification shall be determined according to the terms of the headings and any relative section or chapter notes. Section Note 1 to Section XVI deals with the exclusion clause i.e. the goods which do not fall under Section XVI of the Customs Tariff Act, 1975 and Section Note 2 ibid deals with the classification of the parts and stipulates that subject to Note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Cen. Ex. Hyderabad vs Novapan Industries Ltd. - 2007 (209) ELT 161 (S.C.) wherein the apex court has held that the department having accepted the principles laid down in earlier case cannot be permitted to take a contra stand in subsequent cases, the contention of the department is that the decision of the Supreme Court of India was given in a different context where the issue involved was whether the amount of interest on receivable is deductible from the assessable value where such interest is inbuilt in the price and is not charged separately. In the instant case, the issue involved is classification of valves, therefore, the said judgment is not applicable in this case. The contention is that when two contradictory orders were there, the latter would prevail. The contention is that classification of valves whether classifiable as parts of compressor under heading 8481.90 or as a regulating apparatus under heading 8481.80 was the subject matter before this tribunal in the case of CC, Mumbai vs Kirloskar Pneumatic Co. Ltd. - 1997 (92) ELT 365 (T) wherein the tribunal has held that valves have been specifically included under heading 8481.80. Therefore, the goods mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us components linked together usually include : (i) a control station (mesh filters, fertiliser injectors, metering valves, non-return valves, pressure regulators, pressure gauges, air vents, etc.); (ii) an underground network (distribution lines and branch lines which carry the water from the control station to the irrigation zone); and (iii) a surface network (dripper lines incorporating the drippers). Such systems are classified in this heading as functional units within the meaning of Note 4 to Section XVI (see the General Explanatory Note to that Section). This heading also covers: (1) Machines for coating various objects (for example, cups, cartons, boxes) by spraying with paraffin wax or molten wax. (2) Electrostatic painting apparatus consisting of a spray gun connected to a paint container by a flexible tube carrying paint, and also connected to a high-tension generator by an electric cable. The electrostatic field created between the object to be painted and the gun attracts the paint particles sprayed by compressed air to that object and prevents dispersion. (3) Industrial robots specially designed for project ..... X X X X Extracts X X X X X X X X Extracts X X X X
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