1987 (4) TMI 295

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....pointed out that two appeals have to be filed. A supplementary appeal No. 412/87-B-I has been filed with an application for condonation of delay. Having regard to the circumstances of the case, the delay is condoned. 2. The appellants manufacture (i) Weighbridges, and (ii) Electronic Control Panels which are component parts of B E.L.T.weigher. They also manufacture (i) Conveyor;(ii) Electronic Control Panels (iii)Weighbridges, which are components parts of Weigh Feeder. A complete B E.L.T. Weigher or a Weigh Feeder consists of the following parts. Belt Weigher (a) (b) Weigh Feeder Weigh Bridge (i) (i) Weigh Bridge Control Panel (ii) (ii) Main Control Panel Belt (iii) (iii) Local Control Panel & Controllers....

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.... the b E.L.T. weighers and weigh feeders do not have that facility. The BTN Description of Weigh bridges as given in Chapter 84.20, S. No. 7, Page 1220, Vol III is as follows: "Weigh Bridges (Hydraulic) and other Weighing Platform". The Oxford English Dictionary described weigh bridges as "A platform scale flush with the roadway as for weighing vehicles, cattle or coal". Two machines concerned in this appeal were designed to determine the rate of flow of the material passing per unit of time over their so-called weigh bridge. Tariff Item 45 will not, therefore, be attracted. He stated that the Collector (Appeals), Central Excise, New Delhi in his order dated 4-10-1985 held in respect of the same party that parts of b E.L.T. weighers and w....