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Issues: Whether the goods cleared by the assessee were complete machines cleared in CKD condition and, therefore, classifiable as machines, or were only rolls/parts classifiable as parts under the tariff.
Analysis: The record was found to be unclear on the exact nature of the clearances, the contractual value adopted, and whether the machine was cleared as a complete unit in knocked down condition with duty paid on the total contracted value. If the entire machine was cleared in CKD condition, spread over time for transportation convenience, it would be assessable as a machine. If only rolls were cleared and those rolls were merely components used in rolling or casting machines, they would be classifiable as parts. As the factual position required verification from the contracts and related documents, the existing order could not be sustained on the available material.
Conclusion: The issue was not finally decided on merits and the matter was remanded for fresh determination after verifying the contracts and the nature of the clearances.
Final Conclusion: The impugned order was set aside and the classification dispute was sent back for reconsideration on a verified factual basis.
Ratio Decidendi: Where the entire machine is cleared in CKD condition, it is to be assessed as a machine, but where only component rolls are cleared as such, they are classifiable as parts.
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