2013 (1) TMI 354

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....lassification Heading No. 8474.00 and allowed the appeal and set aside the order-in-original whereby the Asstt. Commissioner concerned confirmed duty demand of Rs. 2,69,100/- with interest against the appellant. 2. Shri R.K. Verma, DR for the Revenue has challenged the impugned order solely on the ground that earlier the jurisdictional Asstt. Commissioner has rejected the classification list submitted by the assessee, classifying the goods in question under sub-heading No. 8474 and approved the classification under sub-heading 8431. The said approval of classification was not challenged by the assessee. As such, it has become final and, therefore, the Commissioner (Appeals) was not justified in classifying the goods in question unde....

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....:- "7.1. (i) The Assistant Collector has approved the classification of the goods under sub-heading No. 8431.00 treating the same as parts of the coal charging car which is in the nature of material handling equipment classifiable under sub-heading No. 84.28 of the Central Excise Tariff. However, as discussed above, the goods are parts of Pallet Assembly. (ii) The appellant have given the detailed description and the use of the pallet assembly to which they have claimed the impugned goods as parts. The use of pallet assembly has been described by the appellant as under :- That the iron ore obtained from the mines is collected, sorted, washed, crushed and mixed with binders and chemicals which are passed through hoppers to....

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....of the blast furnace. Thus, it is clear that the pallet assembly in question performs dual functions as a part of sintering plant (Heading 84.74) as well as that of material handling equipment (Heading 84.28). However, the appellant have stated the principal function of the pallet assembly as leveling of the treated iron ore and giving the same to a desired shape rather than the material handling equipment. 7.2. (i) Since the pallet assembly prima facie appears to be classifiable under Heading No. 84.28 as also under 84.74, the classification is to be done by referring to various notes appended to the Section, Chapters and the Rules of Interpretation to the first schedule of the Central Excise Tariff. (ii) Note 3 to Sec....

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....on declaration no. 54/CH-84/C/RJN/97-98 of M/s. Simplex Engg. & Foundry works Rajnandgaon wherein the Assistant Commissioner, Central Excise Division-I, Bhilai has accepted the declaration of paller moving device under sub-heading no. 8474.10 of the Central Excise Tariff. (iii)    the classification declaration no. SCD/94-95/20, dated 23-3-1995 of the appellant submitting thereunder the description of Middle Frame for Pallet (unmachined) under sub-heading no. 8474.90 of the Tariff. (iv)    Central Excise Invoices No. 57 dated 11-5-2004 and 105 dated 26-5-2004 of M/s. Simplex Castings Ltd. Bhilai and Invoice No. 132 and 133 both dated 24-9-2004 of M/s. Simplex Engg. & Foundry Works, Bhilai wherein they hav....