1983 (4) TMI 263

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....r heading 84.59(2) CTA as a mechanical appliance designed for production of a commodity, namely, aluminium strips or sheets in coil. The Assistant Collector and the Appellate Collector rejected their claim and upheld the original assessment made under heading 84.59(1). The appellants filed a revision application before the Central Government which, on transfer to this Tribunal, is now before us as a deemed appeal. To facilitate a proper understanding of the points and counter-points of the two sides, we reproduce below the description of headings 84.22 and 84.59 :- "84.22 Lifting, handling, loading or unloading machinery, telphers and conveyors (for example, lifts, hoists, winches, cranes, transporter cranes, jacks, pulley tackle, belt con....

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.... sheets were sold to customers as such and to make such a sale practicable, coiling of the long sheets was essential. According to them, the function of the blocker was essentially handling of the hot rolled sheet and the blocker should, therefore, be assessed under Heading 84.22. Their alternative plea was that it mat be assessed under Heading 84.59(2) since it produced coiled aluminium sheets or strips which were the saleable commodity. 4. The Department's representative argued that mechanical appliances described in Heading 84.22 were all designed only to lift, handle or convey the material; none of them changed the form or shape of the material. According to him, the principal function of the blocker was coiling which could not be....