TaxTMI 
TaxTMI 
1996 (10) TMI 243
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.... The rival entries are Heading 84.59(2) (which covers, inter alia machines designed for the production of a commodity) and Heading 84.59(1) (not elsewhere specified). 3. The authorities have classified Auto Sewing Lines i.e. one machine of the above set under Heading 84.59(2) and there is no dispute about it. But they have classified the other machine of the set namely the printing tubing machine under Heading 84.59(1) as `not elsewhere specified' on the ground that it is not used for producing any "READY TO USE" commodity. 4. It was their contention that the two machines together constitute a set for manufacture of cement bags. A part of the job upto the cut tubes stage is done by the printing tubing machine and the sec....
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.... can by no conceivable process of reasoning, be brought under any of the specific items mentioned in the tariff, resort cannot be had to the residuary item. In this regard the Apex Court relied on the earlier decision in the case of Bharat Forge and Press Industries v. CCE - 1990 (45) E.L.T. 525. 7. Even if the machines have independent functions and are not on common base, they have to be treated as one and not to be classified as individual items. This is the ratio laid down by the Hon'ble Tribunal in the case of Milkfood Industries v. CCE - 1994 (71) E.L.T. 549 (Tribunal) = 1994 (53) ECR 98. Similar view was expressed by the Tribunal in the case of Modern Food Industries (I) Ltd. v. CC - 1991 (53) E.L.T. 107. Hence, the fact t....
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..... Ld. DR drew attention to the order-in-original and stated that it shows that machines with invoice description, as given above, have been imported vide B/E in question. Assessment is sought under 84.59(2) of CTA, 1975. These machines are used in the manufacturing of Cement bags. The process of manufacturing is as follows :- (1) Laminated PP Woven fabric is fed to the printing and tubing machine Model CTM-D3N. In this machine the following operations take place - (a) The fabric is printed in 2/3 colours (b) The printing is dried by heat (c) The printed PP woven fabric along with inner lines kraft paper is fed to the stripe pasting unit where the craft paper is tripe pasted to the laminated PP woven fabr....
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.... separately in separate leaflets. Also, the invoice nowhere mentions these machines, as a system. The importers have themselves stated in their letter dated 31-7-1985, that most of the time they are selling the cuttings to various parties who get the valves formed by hand and also get it stitched in their Sewing lines, so that proper sewing of the bag cut-pieces can be done in their plant itself. This would inter alia, mean that the machines, in question, are not inseparable and are not integrated with each other. Hence, the assessment under 84.59(2), as a complete unit is ruled out. 12. As regards the assessment on merits, there is, no doubt, that the printing tubing machine is not producing any ready-to-use commodity. At best it i....
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.... to draw attention to the order of the A.C. Nagpur passed in April, 1986 and the classification list, a copy of which has been produced, to show that the Central Excise department has considered plastic woven fabrics laminated with paper/glued to paper and tube form and the back made therefrom under T.I. 68 and therefore their alternative prayer was that on this ground also the item in question would merit classification under 84.59(2). 16. We have considered the above submissions. We observe that both the A.C. and the ld. Collector (Appeals) have found that the two machines imported by them together are two different machines which are nowhere described as part of the complete system in the manufacturer's catalogue. They have been ....
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....right in emphasising that the imported machines are two different machines having individual functions without a common base and without a common control. They can work independently and can be operated by their separate contols and each one is required to be assessed on its own merits. That they can also be used even in a complementary way does not alter this basic fact. The case law cited by the appellants does not help them because in each one of these orders the tribunal has come to conclusion on the facts of the given case that the machine was capable of being used for production of a commodity. Thus, for example in the case of Project and Development India - 1989 (42) E.L.T. 98 (Tribunal), the Tribunal found that the machine was used ....