2008 (1) TMI 722

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....pellant. Shri N.C. Chowdhury, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. 2. The appellants received a Purchase Order from M/s. BHEL for manufacturing and supply of Turbine Integral Piping Nine Systems, the details of which are in the Purchase Order dated 21-11-94. This Purchase Order gives specification for two of such Syst....

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....n size and therefore, those could not have been supplied in one consignment and therefore, the., same has been supplied in several consignments, but against one Purchase Order. In this context, he cites the following decisions of the Tribunal to claim that the goods in question should be treated as a complete auxiliary plant and classified under sub-heading 8404.10 attracting 10% of duty :- (a)....

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....een despatched from the factory of the appellants in 26 (twenty-six) consignments over a period of nearly one and a half years during 18-7-1995 to 4-12-1996. It is clear from the Despatch Details that parts of KG-9 and KG-10 weighing various quantities have been supplied over this long period and the appellants have also indicated the amounts separately for each consignment. In this connection, we....

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.... the essential character of the complete or finished article. The Rule also permits classification of goods presented unassembled or disassembled as a machinery under the Heading appropriate to such machinery. However, in the present case as stated earlier, we find that only parts of the two integrated auxiliary plants nave been presented/cleared from the factory of the appellants on different dat....