TaxTMI 
TaxTMI 
2000 (11) TMI 488
X X X X Extracts X X X X
X X X X Extracts X X X X
....was approved by the Assistant Commissioner on 23-8-1990 and whereas the show cause notice issued only on 26-9-1990 proposing the change in the classification from Headings 84.28 to 84.31. He found merit in the contention of the appellants that revised classification should be operative only subsequent to 26-9-90 and accordingly ordered the same. We find that there is no cross appeal by the Revenue against the said order. 2. Appeal No. E/111/93 is against the Order-in-Appeal No. 22/92 (G)C.E., dated 25-9-1992, wherein the Commissioner has after considering that there was no dispute by the appellants that the conveyor system was classifiable under heading 8428.00 being mentioned in that heading and parts suitable for use solely or pri....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mponents and not entire system and held the classification to be under heading 84.28 as conveyor system. In the case of B.H.P Engineers cited above, the Tribunal has held that parts of conveyor cleared against an order for conveyor system and when all such parts are cleared under different gate passes over a period for convenience of transportation are required to be classified as conveyor and not as parts of conveyor, though prescribed procedure was not followed. They submitted that in their case all the parts of conveyor system are manufactured by them same entity, having three factories at locations viz Vijayawada, Kondapalli and Visakhapatnam, which are admittedly situated in different municipal areas. They submitted that Board has issu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er case, holding that amendments of the classification list are prospective and also he relies on the decision of Cotspun India Ltd. as reported in 1999 (113) E.L.T. 353 (S.C.) and pleads that the demand should be prospective and as confirmed should be set aside. 6. We have carefully considered the submissions and material on record and find that (a) Three units of the same corporate entity situated in three different municipal limits cannot be considered as the same manufacturer, since Rule 174 provides for registration of every person who manufactures excisable goods therefore three Registrations have to be obtained separately by same company. Since the parts are excisable goods, each manufacturer at dif....
X X X X Extracts X X X X
X X X X Extracts X X X X
....factories. In this view of the matter, we cannot apply case law relied upon by the learned counsel being clearly distinguishable to the facts of this case. (b) We find that the Hon'ble Supreme Court in the case of Narne Tulaman Manufacturers Pvt Ltd. as reported in 1988 (38) E.L.T. 566 (S.C.) have in para 3 of the reported decision laid down the law on this subject as follows :- "The appellant's contention before the Tribunal was that it was only preparing a part and that part is dutiable as a separate part. The appellant however, did the work of assembling. As a result of the work of the appellant a new product known in the market and known under the excise item 'weigh bride' comes into being. The appellant wi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ories when assembled at site would constitute an excisable item under heading 84.28 at site and should be charged to duty as per law at site under heading 84.28. The Modvat credit, if any, would be eligible of the duty paid on parts, however, their case of classification of the conveyor system coming into existence at site is not before us. 6. In view of our findings regarding classification under heading 84.31 of the goods being parts of conveyor system, at all the three factories, we now proceed to consider the submissions regarding the confirmation of demands. We find that the Commissioner (Appeals) vide Order-in-Appeal No. 13/91 has held that the classification to be prospective and the same has not been challenged by the Revenu....