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2016 (10) TMI 36 - CESTAT NEW DELHI

2016 (10) TMI 36 - CESTAT NEW DELHI - 2016 (342) E.L.T. 289 (Tri. - Del.) - Classification - parts/components of crushing machinery as claimed by appellant or parts of bridge scrapper as asserted by revenue - whether to be classified under CTH 8474.00 as per appellant or under CTH 8431/8483 as per revenue - appellant contended that it is for Department to establish a particular classification and they are guided by the advice of the buyer to classify these products under a particular CTH - Held .....

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rapper, parts of bridge scraper. When the products are described in such explicit terms, we are not able to appreciate the claim of the appellant that these impugned goods should not be categorized as parts of such machinery. The appellant's claim based on their buyer's advice is not supported by any material evidence. Based on the description of the products, we have no hesitation to hold that the lower authorities are correct in classifying the same under the respective headings. - Decided aga .....

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ering goods liable to excise duty under Chapter 84 and 85 of Central Excise Tariff. These are manufactured against specific orders placed by the buyers. The appellants claimed classification of scrapper chain system, main girder & -flame, guard for gearing, roller table for bridge scrapper, gangway platform and ladders for bridge scrapper, part of chain conveyer, rake car for bridge, travel carriage for bridge scrapper and harrow for reclaimer under CTH 8474.00 subject to 10% duty. The Reven .....

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orities recorded that the classification was decided based on the description of the products in question. The appellant did not submit any material, catalogue, literature and description to clarify and support their claim for classification under CTH 8474. Their contention all along has been that it is for Department to establish a particular classification and they are guided by the advice of the buyer to classify these products under a particular CTH. We find even in the appeals before Tribun .....

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which apparently carries much lower rates of duty. They have consistently failed to furnish even basic product literature to support their claim. When they are before us on second appeal, still they stood on the assertion of revenue's burden to establish a particular classification. We note that the appellant's attitude is rather strange and did not help in finding the facts relevant to the dispute. 5. In any case, we have proceeded to examine the case in hand with all the materials on .....

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