TMI Blog2015 (10) TMI 1045X X X X Extracts X X X X X X X X Extracts X X X X ..... ote 4 of Chapter 16, if correctly applied, would necessarily lead to the conclusion that the components manufactured by them would fall only under sub-heading No. 8428.00 and not sub-heading No. 8431.00. They also made another submission for the first time before us. They said, in any event, sub-heading No. 8431.00, which refers to parts suitable for use solely or principally with the machinery of sub-heading No. 8428.00, would only refer to parts that were used after a complete lift was already set up and not before. They contrasted the language of sub-heading No. 8431.00 with the language of sub-heading No. 8476.91, which simply states 'parts of machines of sub-Heading No. 8476.11'. The contrast in the language, according to them, makes i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture 'lifting machinery', which machinery, it is argued, is the essential part which actually brings up and brings down an elevator/lift, is liable to be classified under Chapter sub-heading No. 8428.00 or 8431.00. 8428.00 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 8431.00 Parts suitable for us solely or principally with the machinery of heading Nos. 84.25 to 84.30. Both the assessees before us contend that despite the fact that they produce components of lifting machinery separately, these are all cleared at the factory gate under a single contract number and ultimately form the essential part of what is finally shown, by way of a lumpsum price as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very fact that the expression lifts occurs in sub-heading No. 8428.00 would necessarily mean that it is not immovable property that is sought to be taxed under the Central Excise Tariff but the price of components which make-up the ultimate lift and that being so, it should fall within sub-heading No. 8428.00 and not 8431.00. What has been held by both the Commissioner and the Tribunal in the two judgments which are under appeal before us is essentially that since the appellants-assessees do not, in fact, manufacture every single component that goes into a lift, neither Note No. 4 of Section 16 nor interpretative Note 2(a) would apply, since what has been cleared is only certain parts of the complete lift. It was concurrently found by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s spoken of in the latter entry could well be parts of a machine itself, as opposed to sub-heading No. 8431.00, where the parts have to be suitable for use only with the machinery that is already installed. Learned counsel for the Revenue submitted that on what was argued, the decision of the authorities below as well as the Tribunal in both the appeals were absolutely correct and did not need any further review by this Court. He also stated that if this Court were to permit the assessee to turn around at this juncture and argue something new which had not been argued before the Commissioner or the Tribunal, he would be put to a disadvantage and would not be able to give any effective reply. Since we are of the opinion that this is an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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