9911796707
TMI Blog2016 (9) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... on 21.01.2016 and 11.05.2016 none appeared for the appellant. Heard the learned D.R. 4. The issue involved in this case is regarding the liability to duty on the parts which were captively utilised for manufacture of power driven pumps. The appellant had classified the parts under sub-heading 8413.00 and claimed exemption on them which were captively consumed under Notification 236/86. In respect of parts which were cleared duty liability @15% was paid. On scrutiny of parts it was observed by the department that these parts are finished goods themselves i.e. "shaft" and merit classification under sub-Heading 8483.00 attracting duty @ 20%. Show-cause notice was issued for the payment of differential duty which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority is seems to be correct and needs to be upheld for more than one reason. 5.1 Firstly, we find that identical issue in the case of EIMCO Elecon (India) Ltd. - 2009 (237) ELT 293 (Tri. - Ahmd.) this Tribunal has held that classification of modified parts to suit machinery will be classifiable under special Heading of the CETA, 1985. 5.2 Secondly, we find that similar issue of classification of pumps - parts and accessories of power driven pumps (such as shaft, worm wheel, nut washer, gasket, valves, bearing etc.) are classifiable in their respective Heading from 84.80 to 84.84 of CETA, 1985 is finding recording on merits by the Bench in the case of Swelore Engg. P. Ltd. - 2000 (119) ELT 481. The findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Customs authorities under the Customs Tariff Heading No. 87.04/06 as parts of motor vehicles as against party's claim under Heading 84.63. The Tribunal upheld the classification as confirmed by the Revenue in view of the provisto to Section Note 2(e) of Section XVII and Section 1(k) of Section Note XVI of the Import Tariff of the Customs Tariff Act, 1975, and not in view of the end-use of the products. In this case, the goods in dispute are classifiable under various sub-headings of Chapter 84 and not under Heading 84.13, in view of Note 2(a) to Section XVI of the Schedule to the CETA 1985. The further plea of the appellants that some of the parts are purchased by them either directly from manufacturer of parts, or from the open mark ..... X X X X Extracts X X X X X X X X Extracts X X X X
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