TaxTMI 
TaxTMI 
1989 (6) TMI 190
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....lugs valued at Rs. 3,03,228.42 per S.S. Indian Progress Rot. No. 255/87, Line No. 74 and sought clearance under OGL Appendix 6(4) as spare parts for machine tools for working wood falling under Heading 8466.92. The goods were examined and on their examination the shed appraiser's view was that the goods were stainless steel plates of length 394 cm, width 147.5 cm and thickness 5 mm. The revenue authorities were of the view that the goods imported were stainless steel plates and were classifiable under Heading 7219.90. Stainless steel plates fall under Sl. No. 52 of Appendix 5, Part-A as canalised item and required valid licence for clearance. Since the goods could not be treated as spares, the same were not covered under OGL Appendix 6(4) a....
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.... not machinery parts. The learned Collector had taken the view that if an article is of general nature and had independent characteristic for classification as such, merely the fact that some of such goods could be used as such will not take it away from the purview of classification as is commonly understood in common parlance and from the literature of the supplier, it was evident that they were manufacturer of various steel products and the goods imported were press plates - Avesta 393 HCR and in the literature there is nowhere any mention that they are components of any machinery. They are only stainless plates of certain specified quality and dimension and the classification of the goods as components of machinery was ruled out and the....
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.... preferred to Headings providing a more general description. "Therefore, the goods fall under Tariff Item 84.60 and not, as 'stainless sheets', under T.I. 73.15, as contended by the Revenue." 6. Shri C.V. Durghayya, the learned JDR who has appeared on behalf of the respondent, relies on the order-in-original and states that the Bakelite Hylam judgment cited by the learned advocate for the appellants is not applicable in the present case. Shri Durghayya has argued that the ratio laid in the Bakelite Hylam case is not applicable in the case of the appellants. Therefore, the goods were assessed under old Tariff Item 84.60. In the Harmonised Tariff it is 84.80, whereas in the matter before the Tribunal the revenue has assessed under Heading ....
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....et, it is mentioned that press plates are manufactured from hot or cold-rolled plates in steel grades according to table 1, and in special forms and finishes for applications such as - - Press plate for plastic laminates and laminating - Press plate for plywood, veneer and particle board - Transport plate for laminates, hardboard and particle board - Wear plate for hardboard. Relevant extract from table I - Steel grades for press plate is reproduced below :- Steel grade Avesta C Chemical Si Composition % Mn Cr. Steel grade according to national product standards Ni DIN ASTM BS NF 393 HCR 0.15 0.50 0.50 12.5 SS-2302 (Z12C13) 1.4024 (410) (410S21) 832H 0.10....