TaxTMI 
TaxTMI 
1990 (11) TMI 270
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.... are "Ultrasonic Cleaning (Washing) Machines" which consist of a number of tanks, heating tank with heater and drying system, exhaust piping equipment, chip filter and baskets. The system is designed to clean components with different washing media in tanks, also under heating and in some tank the cleaning is performed by ultrasonic waves to enable vigorous and proper cleaning. That the various components of the automobile engine are cleaned properly so that the final engine will work smoothly. The Collector (Appeals) has held that the cleaning process is an integral part of the manufacturing process of motor-cycle engine parts, and therefore, the machines are considered as production line machine classifiable under Heading 84.59(2) of C.T.....
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....ector to exercise that right, there is no evidence that the Collector has directed the Assistant Collector/Additional Collector to exercise that right." In disposing of the Misc. Application, although the proper officer is the Collector mentioned under Section 129A(2), yet inasmuch as the term "Collector" includes "Additional Collector" under Section 2 of the Customs Act and in the absence of any specific prohibition anywhere, the objection does not survive. 4. In their Cross-Objection, the Respondents have raised the plea that the components/parts of the Motorcycle which they manufacture are not fit for use unless they have undergone the process of washing/cleaning with the Ultrasonic Machine and therefore the machine is a production lin....
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....ture of about 50° - 600 C. After this, components are put to second tank viz. Ultrasonic Cleaning Tank. Here again alkali solution is circulated but in addition ultrasonic generator sends ultrasonic waves. These waves in turn create vibrating sensation in the liquid. The alkali solution attacks the component at ultrasonic frequency and in the process cleans the surface of the component. Thereafter, these components are cleaned in a water tank at normal temperature etc." The classification under Chapter Heading 84.59 is not in dispute. The dispute is only whether it should go under 84.59(1) or 84.59(2). The CCN Compendium of Classification opinions clearly classifies the machine under 84.59, opinion is extracted :- "Ultrasonic apparatu....