TaxTMI 
TaxTMI 
1996 (11) TMI 215
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....ssories thereof under Heading 84.59(2) as against 84.59(1) of CTA, 1975. The lower authorities had rejected their claim on the ground that only composite machines are to be classified under one heading taking into consideration its primary functions and not the whole plant. 2. It was contended by the [importer] that the machines and accessories imported by them are designed for manufacture of a commodity i.e. welding Electrodes when put together and they do not have their separate individual function. They had produced Integrated Extrusion line EP-10 diagram for manufacture of Electrodes to show that the machines in question have no individual functions and are used together. It was noted by the Collector that the line diagram shows....
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....nt than that they had claimed originally. Therefore, the fresh classification of claim now in respect of extrusion press cannot be time barred. In this regard he relied on the judgment of the Tribunal rendered in the case of Premier Tyres Ltd. v. Collector of Customs, Madras as reported in 1984 (16) E.L.T. 419. He also submitted that alternative ground for classification can be raised at the Tribunal stage and such an exercise has been upheld by the Hon'ble Supreme Court in the case of Shri Rama Machinery Corporation (P) Ltd. v. Collector of Customs as reported in 1992 (57) E.L.T. 369. 3. Replying to the arguments held by ld. Advocate, ld. DR pointed out that Tariff Heading 84.59(2) is not at all applicable to the imported items for....
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....that the machine evidently does not produce a commodity, but merely completes or finishes a commodity to bring it to a certain state. The analysis of this heading made by the Tribunal in Paras 3 to 6 of the judgment is reproduced herein below :- "3. The contest is whether machine is a "Machine or a mechanical appliances designed for the production of a commodity" so as to fall in 84.59(2). 4. The two points of view are well balanced. It is possible to say that there has been no manufacture because the sheets, the boards corrugated or uncorrugated are simply glued by the machine to form a stiffer, more rigid sheet/board out of which cartons can be made. The sheets/boards were already manufactured commodity; nothing was done to them and....
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....ndings that Automatic Wire Feeder, Remote indicator for Wire Feeding, Speed & Speed of Accelleration rolls Hydraulic Extrusion Press and accessories thereof and Wire feeder were merely carrying out the processes in completion of manufacturing of a product. The finding of the Collector is based on examination of the line diagram as submitted by the appellants themselves. Therefore, the finding given by the Collector in respect of these machines that they performed individual function and that they are not designed for manufacture of commodity is sustainable in the light of the citation referred to above. 5. As regards the claim for reassessment of Hydraulic Extrusion Press under Heading 84.45/48, it is observed that this claim has be....