TMI Blog2006 (1) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... ng a new independent product emerged, namely, an injector. How is an injector constructed and what are its components has not been decided by any of the authorities below including the Tribunal. Secondly, the decision of the Tribunal in Motor Industries Co. Limited (1987 (1) TMI 341 - CEGAT, NEW DELHI) has no application. Set aside the impugned judgment of the Tribunal dated 20-4-2000 and remit the matter to the Adjudicating Authority for de novo adjudication of the show cause notices. Civil appeals filed by the assessee stand allowed - 4391-4392 of 2000 - - - Dated:- 20-1-2006 - Ashok Bhan and S.H. Kapadia, JJ. [Judgment per : S.H. Kapadia, J.]. - The short question which arises for determination in these civil appeals filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant Tribunal (for short "the Tribunal") in the case between the same parties, namely, Collector of Central Excise v. Motor Industries Co. Limited reported in 1989 (43) E.L.T. 290; that, nozzle and nozzle holder had no independent application as such; that, they have to be used in the IC engine in an assembled state to create combustion in the combustion chamber of IC engines. According to the appellant, an injector was a fitment of nozzles into nozzle holders and that on coupling, no new product came into existence. In reply, the appellant further stated that non-vehicular injectors were exempted from payment of duty. In this connection, it was submitted that non-vehicular injectors constituted parts of diesel engine used by agriculturist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority for the following reasons. Firstly, in this case, the case of the department in the show cause notice was that nozzles and nozzle holders were intermediate products used in the coupling or assembly of injectors (final product); and that, on completion of the process of coupling a new independent product emerged, namely, an injector. How is an injector constructed and what are its components has not been decided by any of the authorities below including the Tribunal. Secondly, the decision of the Tribunal in Motor Industries Co. Limited (supra) has no application. In that case, the question as to what is an injector was not in issue, it was matter of classification under the old Tariff under which Item 34A dealt with "parts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The burden is on them to prove that they were entitled to exemption. In this connection, we may point out that the question of exemption will arise only after the first question on coupling or assembly is decided. Here also, we may point out that exemption notifications as amended after 1985 Tariff Act has to be seen. In this case, the question of manufacture, classification and exemption are inter-connected. The application of the above assembly to vehicular and non-vehicular user have to be examined in the light of the 1985 Tariff Act. Assistance of HSN in that regard may also be taken. 5. For the above reasons, we set aside the impugned judgment of the Tribunal dated 20-4-2000 and remit the matter to the Adjudicating Authority for de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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