2015 (10) TMI 1045

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....., Ms. Sunita Rani Singh, Adv., Mr. Anurag, Adv., Mr. Arijit Prasad, Adv. And Mr. B. Krishna Prasad, Adv. ORDER These appeals raise an interesting and important question: as to whether persons like the assessees, in these cases, who manufacture 'lifting machinery', which machinery, it is argued, is the essential part which actually brings up and brings down an elevator/lift, is liable to be classified under Chapter sub-heading No. 8428.00 or 8431.00. "8428.00 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) 8431.00 Parts suitable for us solely or principally with the machinery of heading Nos. 84.25 to 84.30." Both the assessees before us contend that de....

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....mately sold was a complete lift and as a complete lift was immovable property, since all the components were fixed in the premises of the customer, it would not be classified as such in an excise tariff, which deals only with goods. However, the very fact that the expression "lifts" occurs in sub-heading No. 8428.00 would necessarily mean that it is not immovable property that is sought to be taxed under the Central Excise Tariff but the price of components which make-up the ultimate lift and that being so, it should fall within sub-heading No. 8428.00 and not 8431.00. What has been held by both the Commissioner and the Tribunal in the two judgments which are under appeal before us is essentially that since the appellants-assessees do no....

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....asted the language of sub-heading No. 8431.00 with the language of sub-heading No. 8476.91, which simply states 'parts of machines of sub-Heading No. 8476.11'. The contrast in the language, according to them, makes it clear that the parts spoken of in the latter entry could well be parts of a machine itself, as opposed to sub-heading No. 8431.00, where the parts have to be suitable for use only with the machinery that is already installed. Learned counsel for the Revenue submitted that on what was argued, the decision of the authorities below as well as the Tribunal in both the appeals were absolutely correct and did not need any further review by this Court. He also stated that if this Court were to permit the assessee to turn a....