2001 (9) TMI 411

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....spondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Indo Berg Ltd., is whether Powder Coveying system, manufactured by them is classifiable under sub-heading 8434.90 of the Schedule to the Central Excise Tariff Act as parts of dairy machinery or under Heading No. 84.28 as "Other lifting, handling, loading or unloading machinery," as confirmed by ....

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....inally relied upon the decision in the case of Laxmi Boilers v. CCE & C, Mumbai-II - 2001 (138) E.L.T. 1189 (Tribunal) = 2001 (46) RLT 242 (CEGAT) wherein the benefit of Notification No. 205/88 was extended to the conveyors and Control Panels as parts of boiler and contended that accordingly the impugned product needs to be classified under sub-heading 8434.90 of the Tariff. 3. Countering th....

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....Lingers Ltd. v. C.C.E., Kanpur, 1999 (113) E.L.T. 648 (T) = 1999 (33) R.L.T. 358 (CEGAT). 4. We have considered the submissions of both the sides. It is not disputed by the Appellants that the product in question 'Powder Conveying System' conveys material that is milk powder in the present matter. Explanatory Notes of H.S.N. below Heading 84.28 provides that "This heading covers a wide range....

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....g to Explanatory Notes of H.S.N. below Heading 84.34, Parts of the machine are to be classified in the same heading "subject to the general provisions regarding the classification of parts (see the General Explanatory Notes to Section XVI)." Note 2(a) to Section XVI of the Central Excise Tariff Act clearly provides that Parts which are goods included in any of the headings of Chapters 84 and 85 ar....