9911796707
TMI Blog2005 (10) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the impugned judgment of the Tribunal dated 10-11-1999. 2. The appellant herein imported a complement of pulp-making machinery for conversion of wood-chips into pulp. The said machinery comprised of five components, namely, defibrator, screw feeder chutes, motor vibrator with actuator, sealing water system and high temperature protection equipment. According to the appellant, the function of the motor vibrator is to work in conjunction with the defibrator in feeding the wood-chips into the screw feeder at a predetermined rate. According to the appellant, since the said motor vibrator works in conjunction with the defibrator, it constitutes an integral part of the pulp-making machinery. 3. It is the case of the appellant that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is for that section and that chapter alone. 6. The basic question which was required to be examined by the Tribunal was - whether the entire complement of pulp-making machinery imported as a single entity constituted one single item consisting of separate components. In the present case, the Tribunal has classified the imported motor vibrator in CTA : SH 8479.89 solely on the basis of Clause (5) of the explanatory notes to the HSN, which reads as follows : "5. Vibrator Motor consisting of an electric motor with eccentric discs fitted to the protruding ends of the shaft, generating radial vibrations which are transmitted to the apparatus or appliance (chutes, bins, hoppers, conveyors, compacting appliance, etc.) to which the vibrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otes to the HSN, it is made clear that items falling under Headings 84.25 to 84.78 would cover machines which are classifiable by reference to the field of industry in which they are used, regardless of their particular functions. This explanation has also not been considered by the Tribunal. 8. As stated above, in the matter of classification, unless the department is in a position to establish that the goods in question can by no conceivable process of reasoning be brought under CTA : SH 8439.91, resort cannot be had to the residuary Heading 8479.89. 9. On account of non-consideration of various aspects enumerated above, we set aside the impugned judgment and remit this case to the Tribunal for its decision in accordance with law. Accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
