1997 (7) TMI 258

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....a, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - Whether Uncoiler and Leveller can be classified under 84.45/48 as claimed by the assessee or under 84.59 as per Department is an issue to be considered in this appeal. 2. Relevant entries are as under :   84.45/48 Machine Tools for working metal or metal carbides, stone, ceramics, concretes, asbes....

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....bsp;     (1) Not elsewhere specified 60%     (2) Machines and mechanical appliances designed for the production of a commodity, machinery for treating metals, wood or similar materials for stripping and cutting of tobacco leaf or for cutting or rolling tea leaves; machines for mounting card clothing; nuclear reactors 40% 3. Arguing for the appe....

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....t in the case of Sanghvi Non-Ferrous Metal Industries v. Union of India reported in 1979 (4) E.L.T. (J543) and submitted that since the accessories were imported along with other items specifically intended to be used in the stamping press, it cannot be said that they were independent items and accordingly the Department was not justified in classifying the item under 84.59. 4. Shri G.D. S....

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....at it comes in proper angle before it enters into the die for punching." He said that since the items can be used independently for other different machines at the option of the customer, it cannot be classified as an essential part of the stamping press under Heading 84.45. He stated that the items in question are neither accessory nor parts but they are independent machines having individual ....