TMI Blog2016 (11) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... e dominant equipment cannot substitute for ascertainment of manufacture as legally understood. The machines supplied by M/s. AGMPL are not having a single clearly defined function and those are capable of working independently. And hence, the congregation of machines supplied and assembled by M/s. AGMPL do not create any independent excisable goods which attract Central Excise duty under chapter heading 84.43 - Demand set aside. - Appeal No: E/228/2007 & Cross-Objection No: E/CO-112/2007 - Final Order Nos. A/86978-86979/2016-WZB/EB - Dated:- 7-4-2016 - Shri M.V. Ravindran, Member (J) and C.J. Mathew, Member (T) Shri N.N. Prabhudesai, Superintendent (AR), for the Appellant. Shri Neerav Mainkar, Advocate, for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai-VI, by order-in-original No. 22/2000-Commr-VI, dated 28th February, 2000 confirmed a revised demand after allowing certain exemption. The Tribunal, in its Order Nos. A/937-938/WZB/2004/C-III, dated 9th August, 2004, remanded the matter back a second time for consideration of the certificate of the Chartered Engineer dated 30th December, 1991 which had been disregarded on both occasions. Thereafter, the adjudicating authority, having examined the certificate, came to a conclusion that there was no manufacture involved. 4. These re-examinations and elaborate consideration by the adjudicating Commissioner has had the effect of refining the evaluations and hearing the conclusions; for disposing of the appeal, we do not have to extend our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GG Dandekar Machine Works Ltd. [2015 (320) E.L.T. 650 (Tri.-Mumbai)], Hydraulic Engineers v. Commissioner of Central Excise, Calcutta-I [2001 (130) E.L.T. 366 (Tri.-Kolkata)], Larsen Toubro Ltd. v. Commissioner of Central Excise, Mumbai-II [2005 (189) E.L.T. 439 (Tri.-Mumbai)], Spic Ltd. v. Collector of Customs, Madras [1997 (92) E.L.T. 114 (Tribunal)], Commissioner of Central Excise, Mumbai-I v. Autofil Machine Co. [2003 (156) E.L.T. 402 (Tri.-Mumbai)] and Larsen Toubro Ltd. v. Commissioner of Central Excise, Mumbai [2011 (270) E.L.T. 385 (Tri.-Mumbai)]. 7. We observe that the proceedings were initiated on the basis of Note 4 of Section XVI of the Schedule to the Central Excise Tariff Act, 1985 which is : 4. Where a machine (inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us : 61. Thus, I find from the chartered engineer s certification and explanation that the machines quoted as serial Nos. 1 to 7 above are capable of working independently and are being used independently in the trade. It is only at the option of the user the said machines are working in tandem. As the chartered engineer is qualified technically to examine the working of various machines used by M/s. AGMPL as well as so many other machinery and renowned institutions like banks as well as Government departments such as directorate of industries are normally using their services for various purposes. I feel their technical expertise/opinion can be accepted as evidence in the present case before me. 62. From the above discussions, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . What comes out from the Chartered Engineer s certificate discussed in the foregoing para that the machines supplied by M/s. AGMPL which are assembled at their own premises for demonstration and then dismantled and supplied and assembled, installed and commissioned further at customer s premises do not contribute together a clearly defined function under Chapter Heading 84.43 as the same specifies as Printing machinery, including ink-jet printing machines, other than those of Heading No. 84.71; machines for uses ancillary to printing. The machines supplied by M/s. AGMPL are not having a single clearly defined function and those are capable of working independently. And hence, the congregation of machines supplied and assembled by M/s. AG ..... X X X X Extracts X X X X X X X X Extracts X X X X
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