TaxTMI 
TaxTMI 
1983 (7) TMI 309
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....Liquid Separator which was classified under Heading 84.59(1) of the CT Act 75, as a general purpose Screening Machine. Duty was paid on 12-8-1980. In a letter dated 30-8-1980 a claim for re-assessment under Heading 84.56 was made to the Asst. Collector on the ground that the Separator is for use in the manufacture of glazed tiles (ceramic making machine) mainly for separating ceramic minerals. They also drew attention to Note 5 to Chapter 84 which stated that a machine which is used for more than one purpose is to be treated as if its principal purpose was its sole purpose. They also relied on the Explanatory Notes to the CCCN under Heading 84.56 relating to machinery of a kind used mainly in the extractive industry for separating etc. of s....
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....tes extensive possible use with non-minerals and cannot be covered by Heading 84.56. He also found that the machine has been designed so that no particular purpose of usage can be described as its principal purpose. He, therefore, declined to interfere with the order appealed against. 3. In the present appeal it is stated that the Rotex Automatic Tensioning Model Screener imported from the manufacturers is described in the invoice as "202 `A' AL/MS Solid/Liquid Separator fitted with 1-29"x68" - 80M x 39 SWG, 1-29" x 59"-150M x 43 SWG complete with Vee Rope drive guard, pulleys, M/s. Motor Base Place, 1.1/2 H.P. 1440 RPM TEFC Motor 380 Volts, 3 phase 50 cycles" and the invoice also show BTN Heading 84.56. The machine value at Rs. 1,2....
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.... models. The finding of the Appellate Collector that the machine is a general purpose machine is basically wrong and entirely erroneous. It is further contended that each machine becomes specific when fitted with a particular screen with other relevant factors as given in the catalogue. Thus the grain Screeners cannot be used for mineral substances and vice versa, unless the minor and unintended uses are also considered. This is borne out by the Explanatory Note in the BTN to Heading 84.56, where certain machines for production of mineral products can also treat non-mineral products, for example, wood or bone, as a secondary use to what still remains within this heading. Moreover, Heading 84.56 suffers from vagueness as it covers only few s....
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....harge their quasi-judicial function by acting in an arbitrary, biased, erroneous manner against the principles of natural justice. They, therefore, request that the order be quashed, the goods be classified under 84.56 or alternatively 84.59(2) and consequential refund be granted. 4. Shri D.N. Kohli explained at the outset that the Solid/Liquid Separator Model 202 is not a general purpose machine as the Catalogue specifically carries a rider : "General-purpose models see separate catalogue". The Senior Departmental Representative stated that at the last hearing the Appellants were asked to produce this catalogue but they had not done so. Shri Kohli drew attention to the Certificate dated 9-6-1983 from Locker Industries Ltd., the man....