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MGM Industries Versus Commissioner of Central Excise, Pune-I

2015 (9) TMI 674 - CESTAT MUMBAI

Classification of control panels - manufactured for general electric and can be put to use for X-ray machines and the application is exclusive. - Classification under Heading 8537.00 or Heading 9022.10 - Held that:- Typically in a medical X-ray, there are number of independent apparatus which are put together and work as a system. - 4-digit level in the HSN and in the Central Excise Tariff is exactly same. Further in the Central Excise Tariff, further division at 6-digit level is based upon whet .....

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themselves and cannot be considered as "parts or accessories". Undoubtedly, these apparatus are based on the use of X-ray and are for medical purpose. These would be classified under Heading 9022.10, but since these are not parts or accessories, the same will not be entitled to the benefit of nil rate of duty. - Decided against assessee. - Appeal Nos. E/337/05 & E/534/06-Mum - Dated:- 19-3-2015 - P. K. Jain, Member (T) And Ramesh Nair, Member (J),JJ. For the Appellant : None For the Respondent .....

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ond show cause notice, the original authority dropped the demand. The Revenue filed an appeal before the Commissioner (Appeals) who allowed the appeal of the Revenue vide order dated 14.9.2005. Aggrieved by the above mentioned two orders of the Commissioner (Appeals), the appellant has filed two appeals before this Tribunal. 2. Brief facts of the case are that the appellant is manufacturer of control panels. These control panels are not the standard ones having general application but are exclus .....

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aid Notification was amended vide Notification 26/2002-CE dated 27.4.2002 so as to change the description from all goods to "all goods other than parts and accessories thereof". Similarly, another entry 223A was introduced, which prescribed nil' rate of duty on parts and accessories falling under Headings 90.18, 90.19 or 9022.10. The appellant's case is that the goods produced by them are parts of X-ray machine and, therefore, would be eligible to nil rate of duty under the sai .....

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s closed and nobody is available to receive the notice of hearing. Further, nobody is available at the residential address of the proprietor of the unit. Attempts to contact the person over available telephone numbers were not also successful. Under the circumstances, the case is being taken up for decision based upon the records. 5. We have heard the learned AR who took us through the order-in-original as also the HSN Explanatory Notes and the description in the Tariff. The learned AR further s .....

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he case of CC, Bombay vs. Business Forms Ltd. reported in 2002 (142) ELT 18 (SC), has emphasized that Explanatory Notes to HSN are not only of persuasive value but entitle to the greater consideration in classifying the goods under Central Excise and Customs Tariff. 6. We have considered the submissions made by the appellant in the appeal as also the impugned order and the submissions made by the learned AR. We find that typically in a medical X-ray, there are number of independent apparatus whi .....

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Further in the Central Excise Tariff, further division at 6-digit level is based upon whether such apparatus are for medical, surgical, dental or veterinary use or otherwise, while in the case of HSN at the 6-digit level, are also similar. However, it further distinguishes between X-rays and alpha, beta or gamma radiations. A perusal of the HSN Explanatory Notes indicates that it has specifically listed X-ray control panels and desks in clause (E) of (III) Group, which reads as under:- "X- .....

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panels and desks are not considered as parts and accessories. 6.3 We also note that this Tribunal in the case of Modern Malleable Ltd. (supra), in para 7.5, has observed as under:- "7.5 It is an established rule 'of Classification that once the goods satisfy the basic characteristics then its shape etc, would be immaterial as held in Paharpur Cooling Towers Pvt.Ltd. v. Collector -1995 (77) ELT 18 (SC). For a particular good to qualify as "apparatus" it should necessarily to se .....

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