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Calama Inds. Pvt. Ltd. Versus Commissioner of Central Excise Mumbai

Duty liability - parts captively utilised for manufacture of power driven pumps - appellant classified the parts under sub-heading 8413.00 and claimed exemption under Notification 236/86 - parts cleared on payment of 15% duty liability - on scrutiny it was observed that these parts are finished goods themselves i.e. “shaft” and merit classification under sub-Heading 8483.00 attracting duty @ 20% - Held that:- it is found that the identical issue in the case of EIMCO Elecon (India) Ltd. [2008 (11 .....

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Engg. P. Ltd. [2000 (2) TMI 141 - CEGAT, COURT NO. II, NEW DELHI] which are directly applicable in the case in hand. Therefore, in view of the foregoing and authoritative judicial pronouncements, the impugned order is upheld. - Decided against the appellant - E/2652/05 - A/89141/16/EB - Dated:- 8-7-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Devender Singh, Member (Technical) None for appellant Shri N.N. Prabhudesai, Supdt. (AR) for respondent ORDER This appeal is directed against orde .....

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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 t .....

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used solely and principally in the manufacture of submersible pumps for handling water. They have also relied upon the HSN Explanatory Note-Chater 84 in Para (B) under head : General at Sr. (6) which talks about classification of the parts of the machine. It is also the Grounds that certain specified parts for which separate Heading has been provided and these parts will go in their respective heading of parts which are specifically provided and in case of Pump Shafts (parts of submersible pump) .....

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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 e .....

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apter 84, are in all cases to be classified in their respective headings. In the present case, parts such as valves, bearings, bearing cover, crank shaft, pulley etc. are covered by Heading Nos. 84.81, 84.84 of the Schedule to the CETA 1985. They are not parts of articles of Headings 84.84, 85.44, 85.45, 85.46 or 85.47 - they are parts of power driven pumps falling under Heading 84.14. By applying the provisions of Note 2(a) to Section XVI, these parts are required to be classified in their resp .....

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