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2016 (3) TMI 296 - CESTAT CHENNAI

2016 (3) TMI 296 - CESTAT CHENNAI - 2016 (337) E.L.T. 104 (Tri. - Chennai) - Classification - Epoxy, parts of Hydro Electric Generator - Goods imported for use at Sharavathy Hydro electric Power Generating Station project- Held that: the Bills of Entry, literature, catalogue and schematic/sketch diagrams enclosed with the appeal paper book, described the goods as epoxy insulated single turn half coils wave stator winding and its spares and accessories. Also, in the copy of the original catalogue .....

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oject and rightly classifiable under 8503 and not under 8544. - Decided in favour of appellant with consequential relief - C/338/2004 - FINAL ORDER No. 40409 / 2016 - Dated:- 2-3-2016 - Shri R. Periasami, Technical Member And Shri P. K. Choudhary, Judicial Member For the Appellant : Shri Karthik Ranganathan, Adv For the Respondent : Shri K.C. Jena, ADC (AR) ORDER Per R. Periasami This appeal is restored as per the direction of the Hon ble High Court order dated 11.06.2015, in C.M.A. No. 1124/201 .....

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try No. HD0601030 dated 25.08.94 and HD555 dated 27.08.94. The goods were assessed under 8544.11 and the appellant paid duty without protest. Subsequently, they filed the refund claim and claimed the classification under 8503. The Commissioner (Appeals) rejected the appeal. The same was upheld by CESTAT under Final Order No. 541-544/2000 dated 25.04.2000. The Hon ble Supreme Court in their order dated 09.04.2002 in Civil Appeal No. 6582, 6583 and 6586/2000 set aside the orders and remanded the m .....

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r coil in the year 1990 for functioning of the Hydro Electric Project of Sharavathi Power Generation Station. The impugned goods are parts of the generator and it is solely/principally designed for the generator and is classifiable under 8503 as part of generator. He drew attention to the catalogue, sketch diagrams and Section Note of Section (xvi) and submits that as per Section Note 2 (b), covers parts suitable for use solely or principally with a particular kind of a machine or with a number .....

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ls either wire/cables and other insulated electric conductors etc. He submits that classification 8503 specifically covers parts suitable for use solely or principally with the machines of heading No. 85.01 or 85.02. He relies on the following case laws in support of his contention: 1. Sharp Industries Vs. CCE 1999 (110) ELT 816 (Tri.- Chen.) 2. CCE Vs. Jyoti Electrical Motor Ltd. 2003 (162) ELT 1117 (Tri.-Del.) 3. CCE Vs. Chitra Indus 1997 (92) ELT 571 (Tri.-Delhi) 4. Windel Submersible Pvt. Lt .....

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nder specific entry. He also submits that judgment of Hon ble High Court of Gujarat relied on by the appellant is clearly distinguishable as what is imported in that case was stators. 5. After hearing both the sides we find that the short issue involved in this appeal is whether the impugned goods imported and cleared under the said Bills of Entry are classifiable under 8503 as parts of generators or under 8544 as insulated wire/cables as claimed by the Revenue. We find that the appellant is a S .....

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ogue of both Hitachi, Japan and General Electric Canada INC., the goods have been described as under:- The Hitachi Hi-Mold Coil is a high quality insulation system employed in producing Class F high-voltage stator coils for rotating machines As per GE Canada, the goods have been described as CGE advanced insulation system . From the above descriptions and literatures which is supported by the letter dated 08.09.95 issued by GE, Canada INC, wherein the principal supplier has clearly certified tha .....

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all cases to be classified in their respective headings. (b) Other parts, if suitable for use solely or principally with a particular kind of machine are to be classified with the machines of that kind. (c) All other parts are to be classified in heading 85.03 or failing that, in 85.48. The Commissioner (Appeals) relied Note 2(a) of Section Note and concluded that the parts which are goods included in any of the headings of chapter 85 to be classifiable under respective headings. Whereas, the N .....

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