1999 (10) TMI 306

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....as confirmed by the Collector (Appeals) in the impugned order. 2. Shri S.V. Sharma, Manager (F & A) of the Appellants, submitted that "Mobile Cementing Unit" consists of equipments like positive displacement pump, Hydralic Transmission, Cement Mixing Tanks, Graduated displacement Tank, Varijet Mixture, Densimetre, Central Panel, Operator deck assembly etc.; that all these equipments are operated from a Control Panel mounted at Deck; that it is not Motor Vehicle but it is a complex machinery designed specially for cementing operation carried during Oil exploration by ONGC and Oil India; that all these equipments are rigidly mounted on truck chassis which is only for moving these equipments from one oil well to another oil well. He, f....

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....is that cannot be used for other purpose and may incorporate the essential automobile features referred to above. HSN Explanatory Notes further exclude machines and appliances mounted on a simple wheeled chassis, designed to be towed, such as mobile pumps and compressors (Heading 84.13 or 84.14) and mobile cranes and ladders (Heading 84.26 or 84.28). He also relied upon Rule 3(b) of the Interpretative Rules according to which composite machines shall be classified, as if they consisted of the material or component which gives their essential character and contended that only function of the cementing unit is to pump the cementing slurry. He finally relied upon the decision in the case of L.M.P. Precision Engg. Co. Ltd. v. C.C.E. - 1994 (70)....