TaxTMI 
TaxTMI 
2000 (1) TMI 248
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.... Advocate, for the Respondents. [Order per : S.S. Kang, Member (J)]. - The Revenue filed this appeal against the order-in-appeal, dated 9-4-1992 passed by the Collector of Central Excise (Appeals). In the impugned order, the Collector of Central Excise held that chain conveyor without drive is classifiable under heading 8428. 2.  Brief facts of the case are that the respondents are e....
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....appearing on behalf of the Revenue, submits that the Collector of Central Excise (Appeals) erred in holding that the product, manufactured by the assessee, is chain conveyor even if it is supplied without an electric motor. The chain conveyor without drive is a circular chain only and it cannot be called a conveyor and this circular chain can function only as part of the conveyor, therefore, is ri....
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....ion of the goods. 5.  On merits, he submits that the respondents are clearing chain conveyors. He submits that even without any drive or electric motor, the chain conveyor is conveyor. He submits that a driving unit is only the motive force or starting device to make an equipment or a machinery to do its job and as such the motive force or starting device can be provided in any form. An eq....
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.... of re-classification of the goods. 8. In view of the above decision of the Hon'ble Supreme Court, we hold that the demand is time-barred. 9.  Even on merit, the respondents were clearing the chain conveyors without any motor. The HSN Explanatory Notes at page 1298, Chapter 84.28 describes that conveyors are used for moving the goods usually in horizontal direction, sometimes over ....