TMI Blog2004 (8) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.1 Shri L.P. Asthana, learned Advocate, mentioned that the Appellants manufacture and supply the following mechanical equipment for Hot Strip Mill : (i) Run Out Roller Table, (ii) Interconnecting Roller Table Between Coil 3 4, (iii) Coiler Track Way, (iv) Coil Conveyor to connect Coiler 4 5, (v) Roller Bridge including Side Guide on Top of Coiler 1 2, (vi) Roller Bridge on top of Coiler 3, (vii) Simple Parts, (viii) Maintenance Platform, Spiral Ladders for Coiler, (ix) Maintenance Platform, Stairs, Ladders for Coiler 2 3, (x) Dummy Stand for Prefabrication of Mill Stand Piping, (xi) AGC Maintenance Platform, (xii) Surge Tank, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es into existence, it shall cease to qualify as goods as it becomes immovable and looses the marketability and movability tests; that it is for this reasons that the Heading 84.55 "Metals Rolling Mills Rolls therefore" has been bifurcated as under : 8455.10 - All goods other than parts 8455.90 - Parts 3.2 He contended that the bifurcation of the Heading 84.55 has been made with a sole view that any equipment capable to independently perform a clearly defined function in a Rolling Mill would merit classification under sub-heading 8455.10 and the parts like Rolls, etc. of such equipments when required to be replaced would merit classification under sub-heading 8455.90; that if the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Heading for parts i.e. 8455.90 in view of Rule 2(a) of Rules of Interpretation and General Explanatory Notes relating to unassembled machine in Section Note XVI of H.S.N. 4.1 The learned Counsel, further, submitted that the finding of the Commissioner (Appeals) to the effect that the recourse to HSN was taken to over ride the statutory Rules of Constructions is not correct; that according to Rule 2(a) of Interpretative Rules, sub-heading 8455.10 to goods (Rolling Mill) shall be taken to include a reference to those goods incomplete or unfinished i.e. the impugned goods because they have the essential character of the complete or finished goods; that thus Rule 2(a) is correctly applicable in the instant case; that the Adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Neeta Lal Butalia, learned SDR, submitted that the Appellants have not supplied complete Metal Rolling Mills in the present matter; that this is evident from the 'Scope of Supplies Services' according to which the contract was awarded to four concerns; that thus what had been supplied by the Appellants were only parts of Rolling Mill; that accordingly, the impugned goods are appropriately classifiable under sub-heading 8455.10 of the Tariff which applies to "Parts of Metal Rolling Mills". The learned SDR referred to the functions of various items as described in the Order-in-Original and contended that all the items are involved in production process of the plant and as such are part of the Rolling Mill. She finally submitted that Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plete or finished goods. The Appellants have not adduced any material on record to prove that the goods supplied by them have the essential character of complete Rolling Mills. In view of this, the impugned goods cannot be treated as complete Rolling Mill for the purpose of classification under sub-heading 8455.10 of the Tariff. Accordingly the decision in the case of Flat Products Equipments (I) Ltd. would not be applicable to the facts of the present matter as in the said matter it was not in dispute that the parts when assembled constitute a complete rolling mill. There is no force also in the submissions of the learned Advocate that from the wordings of sub-heading 8455.10 "All goods other than parts" it means that all goods other than ..... X X X X Extracts X X X X X X X X Extracts X X X X
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