1997 (11) TMI 163

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.... bearings, bearing housings, couplings, gear boxes, sprockets are classifiable under Heading 8438 of the Central Excise Tariff Act, 1985. The Collector of Central Excise in the impugned order also confirmed the demand of duty short levied amounting to Rs. 8,36,293.72 and also imposed a penalty of Rs. 5 lakhs under Rule 173Q of the Central Excise Rules, 1944. 2. The appellants are engaged in the manufacture of handling/ transportation machinery of sugar and cement plant. The appellants filed a classification list with effect from 1-3-1986 and classified parts of conveyors and elevators under sub-heading 8438.00 or 8474.00 as parts of sugar mill machinery and cement mill machinery respectively. The appellant also claimed classificatio....

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....ts that the appellant filed the classification list with effect from 1-3-1986 and the show cause notice was issued on 9/16-12-1987. He submits that therefore the demand is time barred. He submits that in the classification list appellant specifically mention all the goods in question as parts of sugar, cement plant machinery and this fact was within the knowledge of the respondents. Therefore he submits that at no point of time, the appellant had suppressed or mis-declared the goods. He therefore prays that the appeals be allowed. 6. Heard Shri D.S. Negi, SDR. 7. In this case the appellants filed classification list with effect from 1-3-1986. In respect of cement and sugar mill machinery and parts thereof the appellants clas....

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....ection Note 2A of Section XVI provides that parts which are goods including any of the heading of Chapter 84 or Chapter 85 other than Heading No. 84.85 or 85.48 or any of the cases to be classified in their respective headings. In the present case from the evidence on record, it is proved that appellant has manufactured conveyor and other lifting, handling/loading/ unloading machinery. Therefore, we do not find any infirmity in the impugned order in respect of the classification of the goods in dispute. 11. The Heading No. 84.33 of the Central Excise Tariff includes transmission shafts including conveyor shafts and elevator shafts and crank shafts, bearing housings and plant shafts, bearing and gears and gearings, ball screws, gear ....