2000 (5) TMI 198

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....s is classifiable under Heading 84.17(1) or Heading 68.01/16(1) of the Customs Tariff Act, 1975. 2. The appeal came up before us on reference by a Bench of two learned judges, taking the view that the decision of this Court in Ballarpur Industries Ltd. v. Collector of Customs, Madras [1995 (75) E.L.T. 6 (S.C.)] holding that a part of paper finishing machinery was classifiable under Heading 84.31 of Customs Tariff Act, 1975 (for short, 'the CTA') and not under Heading 68.01/16(1) of the CTA, is seemingly different from what is stated in Saurashtra Chemicals v. Collector of Customs [1997 (95) E.L.T. 455 (S.C.)]. 3. The facts giving rise to this appeal fall in a short compass. The respondent imported four cases of hydrochloric ....

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....under appeal has to be set aside. 5. In support of the order under appeal, Mr. Joseph Vellapally, learned senior counsel appearing for the respondent, drew our attention to title of chapters 68 and 84 of the CTA to point out that plants and machinery fell within Heading 84.17(1) of the CTA and not within Heading 68.01/16(1) of the CTA. According to the learned counsel, Note 1(a) to Chapter 84 of the CTA has no application to machinery or part of machinery covered by Heading 84.17 (1) of the CTA. As such the Collector of Customs (Appeals) as well as the CEGAT rightly classified the goods under Heading 84.17(1) of the CTA. 6.  Inasmuch as the controversy relates to the interpretation of Headings 68.01/16(1) and 84.17(1) of the....

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....mechanical appliances and parts thereof. "CHAPTER 84 BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF NOTES 1. This chapter does not cover : (a) millstones, grindstones and other articles falling within Chapter 68; 2. to 5 Heading No Sub-heading No. and description of article Standard Rate of duty Central Excise Tariff Item 84.17 Machinery, Plant and similar laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking roasting, distilling, rectifying sterlising, pasteurising steaming drying, evaporating, vaporizing, condensing or cooling, not being machinery or plant of a kind used for domestic purpose....

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....ee parts fitted with burners and other accessories forming part of synthesis unit of caustic soda plant and thus an equipment. In that equipment hydrogen is burnt with chlorine and thereby a new product - hydrochloric acid - is produced. In the latter part of the judgment the Tribunal recorded the following finding :  "Further there is no dispute that what they have imported is for combustion chambers and drawing also indicates that the combustion chamber consist of three parts, that is, upper shell, intermediary shell and lower shell alongwith fittings. Based upon the records and functioning of the imported parts we are of the opinion that they constitute a complete unit." 12. In view of this categorical finding, there can ....