2000 (9) TMI 532

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....ant. Shri R.K. Roy, JDR, for the Respondent. [Order per : Dr. S.N. Busi, Member (T)]. -  This appeal of M/s. Anup Malleables Limited, Dhaiya, Dhanbad District, Bihar is directed against the Order-in-Appeal No. 175/RA/JSR/95, dated 21-9-1995 of Collector of Central Excise (Appeals), Calcutta. 2. The issue for consideration is whether "Pallet Frame Assembly" is classifiable und....

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....der sub-heading 8428.00 of the said Tariff Act. Collector of Central Excise, Jamshedpur in review of the said Order felt that the said Assembly possesses the essential characteristics of a part of the transmission system and as such classifiable under sub-heading 8431.00. Hence, the Revenue filed an appeal against the Order of the Asstt. Collector. Agreeing with the Revenue's view point, Collector....

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....assembly contributes to a clearly defined function and as such cannot be classified as parts under sub-heading 8431.00. 5. Shri R.K. Roy, learned JDR appearing for Revenue, reiterates the reasoning contained in the order impugned. 6. Before examining the rival contentions, the contending sub-headings of the CETA, 1985 are reproduced below for ready reference : "84.28 - Oth....

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....ed as a part of such series and as such merit classification under sub-heading 8431.00. The appellants have drawn an analogy with Railway Wagons/coaches which are not classified as parts of locomotives and, therefore, contends that the impugned goods cannot be considered as parts of handling machinery. The said analogy is not only misconceived but also inappropriate, inasmuch as the Tariff itself ....