TMI Blog2017 (12) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... nder for improving performance. Even if the card kit is classifiable under the Central Excise Tariff Heading No.84.48, these three items viz. Traverse assembly, Drive king assembly and Flat drive reversal systems which are some of the items of the unit viz card kit and having individual functions cannot be classified under 84.48 and hence they are rightly classifiable under the Heading No.84.83 (in as much as they have more gearing and shaft operation systems, with independent motors or otherwise) as held by the lower authority and attracts applicable rate of duty. Appeal dismissed - decided against appellant. - Appeal No.E/537/2009 - Final. Order No.43040/2017 - Dated:- 28-11-2017 - Ms. Sulekha Beevi C.S. Member ( Judicial ) And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of classification as well as demand of differential duty, the appellants filed appeal before Commissioner (Appeals), who held that the demand of differential duty has to be applied prospectively. Against this Order, the department filed an appeal before the Tribunal and appellant also filed cross-appeals. The Tribunal vide order dated 3.4.1997, interalia remanded the matter to the Commissioner (Appeals), with regard to the issue of classification of Traverse Assembly , Drive-king assembly and Flat drive reversal systems . The Tribunal observed that the counsel for appellant could not explain the details of these items and also that there was no discussion in the Order-in-Original in regard to the details of these items and their use, so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lers collect the Web from the Web king and condense them to sliver form. DRIVE KING ASSEMBLY : This consists of one 3 speed motor with gear box and driving gears, which are assembled in a fabricated box. FLAT DRIVE REVERSAL SYSTEM : This system is fitted on the card to obtain better quality of yarn. This consists of 1 No, Motor, gearbox, stripping roller and a suction cover. The motor and gear box drives the flats in reverse direction of cylinder rotation. Hence better cleaning action takes place between tops and cylinder. The stripping rollers remove the flat waste from the flats and removed waste is sucked by the clean king through suction covers. (ii) The appellant accepts the classification of Drive King Assemb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oreover, these have individual functions and therefore do not necessarily fall under 84.48. 5. Heard both sides and have gone through the facts of the case. 6. The appellant has accepted the classification of Drive King Assembly to be under CTH 84.83. However, in respect of Traverse Assembly and Flat Drive Reversal System , the appellant claims classification under CTH 84.48 only. We have gone through the usage and functions of these two items as available in the records before us. Discernably, these impugned items are having individual functions and cannot be called as a part or accessory of Textile Machinery falling under CTH 84.48. The lower appellate authority in para-3 of the impugned order has gone into detail into the perf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ogether in the absence of an old carding machine. Therefore, even if the card kit is classifiable under the Central Excise Tariff Heading No.84.48, these three items viz. Traverse assembly , Drive king assembly and Flat drive reversal systems which are some of the items of the unit viz card kit and having individual functions cannot be classified under 84.48 and hence they are rightly classifiable under the Heading No.84.83 (in as much as they have more gearing and shaft operation systems, with independent motors or otherwise) as held by the lower authority and attracts applicable rate of duty. 7. In view of the above, we are unable to find any merit in the appeal, for which reason the same is rejected. (Order pronounced in open c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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