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M/s. OTIS ELEVATOR CO. (INDIA) LTD. Versus COMMISSIONER OF CENTRAL EXCISE

2015 (10) TMI 1045 - SUPREME COURT

Classification of goods - Whether persons like the assessees, in these cases, who manufacture '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 - Held that:- Note 4 of Chapter 16 would cover their case as individual components manufactured under one contract are intended to contribute together to a clearly defined function covered by sub-h .....

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o. 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 it clear that the parts 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 suit .....

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ake up all points which arise on the facts of these appeals. - Appeal disposed of. - Civil Appeal No. 445/2007, C.A. No. 10633/2014 - Dated:- 17-9-2015 - MR. A.K. SIKRI AND MR. ROHINTON FALI NARIMAN, JJ For the Petitioner: Mr. S. K. Bagaria, Sr. Adv., Mr. Rohan P. Shah, Adv., Mr. Alok Yadav, Adv., Mr. Somnath Shukla, Adv., Mr. Udit Jain, Adv., Mr. K. Ajit Singh, Adv., Mr. Praveen Kumar, Adv., Mr. S. Ganesh, Sr. Adv., Mr. Shreekant Mehta, Adv., Mr. Bhargava V. Desai, Adv. And Ms. Saumya Mehrotra, .....

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er 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 wh .....

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633 of 2014, from April, 1986 to 01.03.1995. The reason why these appeals are not concerned with the period after 01.03.1995 is that whether these components are classified under sub-heading No. 8428.00 or 8434.00 after 01.03.1995, the duty is the same. However, for the period in question, if classification takes place under sub-heading No. 8428.00, the duty at one point of time is 15 per cent as opposed to the duty under sub-heading No. 8431.00, which at one point of time, was 20 per cent. We a .....

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ff, which deals only with goods. However, the 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 essentia .....

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d for the first time before us a new argument. According to them, what they, in fact, manufactured was lifting machinery as being something apart from and different from a complete lift or elevator. This being the case, according to them, Note 4 of Chapter 16 would cover their case as individual components manufactured under one contract are intended to contribute together to a clearly defined function covered by sub-heading No. 8428.00, viz., lifting machinery. This being the case, according to .....

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