1997 (10) TMI 140

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....DR, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by M/s. Lloyds Steel Industries Ltd., the issue for our consideration is whether the components for power plant 6.25 MW viz. (1) Alternator with Controls (2) Steam turbine 6250 KW and (3) Lube Oil Condensing System were classifiable as Electric Generating sets and Rotary Convertors under Heading 85.02 o....

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.... Tariff. The goods imported were components for power plant. The goods imported however, did not make an electric generating set. 3. The Adjudicating authority had observed that the appellants had imported most of the components of power plant that will make a complete power plant as such. He had further observed that a power plant consists of various items like turbine control panels, lub....

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.... the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function. We find that not a complete machine but three components for the power plant had been imported and there is nothing on record to show that these parts in any way were inter-connected. They have been shown in the invoice separately with separate price for each of them. 5.....