1996 (4) TMI 192

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... We have heard the DR today. 3. Learned Counsel had submitted before us that the appellants were manufacturers of hard boards and they had imported plant and machinery in this connection. Later on they were required to import some spare parts and hence a consignment of `wearing plates' was imported by them. It was classified by the Customs House under Heading 73.13 at the time of clearance of the goods. They however claimed reassessment on the ground that the wearing plates imported by them were parts of their pulp making machinery and, therefore, correctly classifiable under 84.31-Cus. with 68 CET. 4. These Headings read as under :   Heading No. Sub-Heading No. and description of article  Rate of duty....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... machinery parts, but in the write up submitted before the Assistant Collector, admittedly it had been stated that the plates were tailor made to fit on the heating platen of the press. 7. In the circumstances, the Assistant Collector has erred in disallowing their claim. 8. They had filed a petition before the Collector (Appeals), but the same was also rejected on the ground that these are not identifiable as parts of the pulp making machinery. 9. It was their submission that in view of the drawing submitted by them, their contention that the item imported was part of the machinery may be accepted. He would like to mention that after importation, all that is required to be done is merely to bend them at 30o angle in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....anner. In fact, the wearing plates have not been mentioned by name in the list of parts attached with the drawings, and they could not be considered as `heating platen' inasmuch as admittedly after importation they were required to be further subjected to a process leading to their bending at 30o angle. It is possible that after such a post importation process, they may have become identifiable part of machinery, but, we are concerned with the items as imported and presented for clearances. Hence the orders of the lower authorities are correct. 14. We observe that the DR's submissions have a strong force. The Assistant Collector has in his order-in-original, referred to the examination report which shows that the items were plates a....