1998 (8) TMI 348

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....nt. Shri T. Premkumar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The present application is for dispensing with the pre-deposit of duty of Rs. 15,46,095 and staying the recovery thereof. 2. Arguing on the application, Shri B.N. Chattopadhyay, learned Consultant submits that the applicants are engaged in the manufacture of "Belt Conveyor". They were given....

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....ve Rules which is to the effect that any reference to a machine or apparatus covers not only the complete machine but also the incomplete machine. Mere non-supply of the Belt along with the Conveyor System will not convert the System into a part of the System. He also drew attention of the Bench to the Order placed by the Central Coalfields Ltd., which gives the various Units to be supplied, consi....

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....s attention of the Bench to the finding to the effect that the description of stores as mentioned is "Belt Conveyor Conventional Intermediate Structure". He submits that intermediate structure has been ordered by M/s. Central Coalfields Ltd. The goods in question has to be considered as a complete Conveyor System classifiable under Heading 8428.00. 5. In his rejoinder, Shri Chattopadhyay e....