2005 (9) TMI 336

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....as part of the rotary ironing and plating machine under the Customs Tariff heading 8453.90. However, the department classified the item under Heading 7314.19. The Commissioner (Appeals) relying on Note 1 of Section XVI held that classification indicated by the department namely 7314.11 specifically mentions endless belts its classification is in order. Note 1 of Section XVI indicates that Section does not cover endless belts of metal wire or strip (Section XV). The view of the Commissioner (Appeals) is that endless belts of metal wire or strip are taken out of the classification as parts of machinery. He has stated that since Note 1 is applicable one need not go into Note 2 of Section XVI. The appellants strongly challenged the findings of ....

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.... (square slightly round or Levelled) edge.           The endless band imported by the appellants is having a width of 1500 mm. This cannot be one commercially understandable as strip. Hence the Commissioner (Appeals) finding is wrong, he argued. (iv)    The impugned item is specifically meant for Rotary ironing and plating machine for leathers. Hence it is rightly classified under CSH 8453.90. 5. Ld. SDR reiterates the findings contained in the Order-in-Original and Order-in-Appeal. 6. We have gone through the records of the case carefully. It is true that Note 1 of Section XVI excludes endless belts of metal wires or strip. The impugned item is described as "....

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....try is that the items are endless band. There is always a subtle difference between a belt and the band. In our view the exclusion is for belts which are used for transmission of power. In the present case, the endless band wound actually form the surface area of cylindrical drum. In that sense this cannot be called as a belt. Therefore, the impugned goods are not excluded category of endless belts mentioned in the Note 1 Section XVI. From the write-up given by the appellants, it is very clear that the impugned goods are specially meant for the ironing and plating machine. They have stated that the mirror finished steel band is endless form which is just fixed on the drum of the machine without requiring any major or minor adjustment of the....