TaxTMI 
TaxTMI 
2002 (4) TMI 546
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....g 8455.90 as parts of Metal Rolling Mill as confirmed by the Commissioner (Appeals) under the impugned Order. 2. Shri J.S. Agarwal, learned Advocate, submitted that the Appellants received a Purchase Order for the supply of charging and discharging machine for hot strip mill from the Steel Authority of India Ltd. for their Rourkella Steel Plant; that the impugned goods are auxiliary equipment and are not parts; that as per technical write up given by Chief Metal Manager of Rourekella Steel Plant, charging and discharging of machine comprises of various types of roller tables, weighing roller tables, pusher slab, extractors and weigher; that roller table is a machine which transfers the steel slabs continuously; that it performs the ....
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....hat machine means a mechanical device consisting of a planned and an organized arrangement of various parts, each part having definite functions, and in which energy is transmitted or modified from one point to another. The Tribunal, further, observed that the term machinery when used in ordinary language, prima facie, means some mechanical contrivances which by themselves or in connection with one or more mechanical contrivances, by the combined movement and interdependent operation of their respective parts, generate power or evoke, modify, apply, or direct natural forces with the object in each case of effecting so definite and specific a result. The learned Advocate, further, mentioned that in the case of Bhillai Engineering Corporation....
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....t the Explanatory Notes of HSN does not advance the case of the Appellants; that on the other hand, the HSN Explanatory notes goes against the submissions made by the Appellants since according to these notes, rolling mills are metal working machines consisting essentially of a system of rollers between which the metal is passed; the metal is rolled out or shaped by the pressure extracted by the rollers, and at the same time, the rolling modifies the structure of the metal and improves its quality. He, further, mentioned that nowhere Explanatory Notes mentioned that the auxiliary equipment required by the rolling mills are rolling mills themselves. He also referred to the Purchase Order placed by Steel Authority of India Ltd., according to ....
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....sification under sub-heading 8455.10. Finally, he submitted that an equipment can be a part of the machines after it has been solely and principally devised for the said machines; that as the moment machine is not a rolling mill and it is to be used along with rolling mills and in absence of any other Heading under consideration, it is appropriately classifiable under Heading 8455.90. 4. We have considered the submissions of both the sides. Heading 84.55 of the Schedule to the Central Excise Tariff Act reads as under - 84.55   - Metal Rolling Mills and rolls therefor 8455.10  - All goods other than parts 8455.90  - Parts. 5. Heading 84.55 covers "metal-rolling mills and rollers thereof". As menti....