2006 (3) TMI 355

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.... as "WIPL", importer or assessee) imported a set of machinery called Defibrator Pulping System (DPS) vide Bill of Entry No. 244 dated 27-10-92 and the same was classified under Heading 8439.10 of the Customs Tariff Act. Subsequently the department issued a less charge demand on the ground that some of the machines comprising the system were classifiable under different headings carrying higher rates of duty. The Assistant Collector of Customs decided that Motor Vibrator with Actuators and Sealing Water System with pump, motor and controls were items having general use and therefore classifiable under CSH 8479.89. They were decided to be machines having individual functions independent of machines in other headings of CSH 8479.89. A short le....

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....heading 84.79 solely on the basis of clause 5 of the explanatory notes (Sl. No. 5 of the examples under Item B(I) of notes under Chapter Heading 84.79) to the HSN which read as follows:- "5. Vibrator Motor consisting of an electric motor with eccentric discs fitted to the protruding ends of the shaft, generating radial vibrations which are transmitted to the apparatus or appliance (chutes, bins, hoppers, conveyors, compacting appliances, etc.) to which the vibrator motor is fixed." The Court went on to observe that Note 2(b) to Section XVI laid down that in the absence of a specific heading, a part suitable for a particular machine was classifiable under heading applicable to that machine. Further according to Note 7 to Chapter 84 cla....

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....nsel for the respondents argued that the item was an integral part of DPS. Parts of pulp making machinery are covered under Heading 8439.91 which reads as follows :- " 8439.91 - Parts of machineiy for making pulp of fibrous cellulosic material." The complement of machines imported were undisputedly machinery for making wood pulp from wood chips. Defibrator is the main component of DPS. It converts wood chips into pulp. The MVA feeds wood chips into a chute and from there to the screw feeder of the Defibrator when they are converted into pulp. In the normal course, the wood chips are fed into screw feeder by gravity. However, when there is any change in the rated flow of chips, the MVA will take over and ensure that the flow is maintai....

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....gure in the literature supplied by the importer. It is seen that the literature supplied is not of the particular model Defibrator type L42 that had been imported for which the MVA of the preceding description forms a part. Literature talks of the technology of the process and broadly of the machinery and not about the particular model of the machine mentioned in the invoice. Another ground is that MVA is specifically described as an item of general use having individual function in the HSN explanatory notes. From a scrutiny of the functions of MVA it is obvious that MVA is not just a prime mover referred to in the HSN notes of Chapter 84 as observed by the Honourable Supreme Court. It is apparent that the subject vibrator motor is differen....