TMI Blog1981 (4) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... s such these are entitled to the benefit of the Notification No. 35-Cus./79 in terms of which parts of machine falling, inter alia, under Heading 84.30(2) of CTA, 1975 are to be assessed at the same rate of duty as under the said Heading 84.30(2) of CTA, 1975. The Assistant Collector as well as the Appellate Collector have held that the impugned Gear Boxes do not constitute part of the roller mills which are sugar manufacturing and refining machinery classifiable under Heading 84.30(2) inasmuch as the roller mill is a complete machinery even without the gear box and the mechanism for transmitting power for its driving through the impugned gear box does not constitute a part of the roller mill as a single unit. In the revision application, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was not necessary for a part of sugar mill machinery to be classifiable under Item 84.30(2) so as to get the benefit of the aforesaid exemption notification. In other words, even if a part was classifiable under an Item other than Item 84.30(2), the benefit of exemption under Notification No. 35/79 would be available so long as that part was required for a sugar mill machinery classifiable under Item 84 30(2) and that too for its initial setting up". 3. The lower authorities, according to Shri Balani, were not justified in rejecting their claim for benefit of the aforesaid exemption notification on the ground that the Chapter Notes and Section Notes read with Item 84.30(2) put the goods outside the purview of Item 84.30(2). As they se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 63 of CTA, 1975. The Government observe that the lower authorities have unduly tied up the question of entitlement to the benefit of the Notification No. 35-Cus./79 with the question of classification of the impugned goods under Heading 84.30(2) vis a-vis Heading 84.63 of CTA 1975. In the Government's view this is clearly irrelevant and not intended since the two questions dealt with by the lower authorities have got no nexus with each other. The Government observe that the impugned gear box is performing the function of reducing the speed and it is a must for connecting the turbine output to the inside of the roller mill. The gear box is required in the plant because they are generating the motive power by a steam turbine running at a high ..... X X X X Extracts X X X X X X X X Extracts X X X X
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