2001 (8) TMI 1386

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....Shri Karnail Singh, SDR, for the Respondent. ORDER The question for consideration in this appeal is the classification in the Central Excise Tariff of the baseplates of the electrical pumps for liquids that the appellant manufactures. Following issue of notice to the appellant, the Assistant Collector (whose order has been confirmed by the Commissioner (Appeals) has held that these baseplate....

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.... 3. The Departmental Representative says that the Explanatory Notes to Heading 84.85 in the Harmonised System of Nomenclature, on which the relevant headings of the tariff headings based, specifically provides that baseplates are classifiable in that heading. 4. The decision of the Tribunal that the Counsel for the appellant relies upon related to classification of goods in the tarif....

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....of any particular machine. Subject to these conditions, the heading includes non-automatic lubricating pots; greasing nipples; oil seal rings; hand wheels; levers and hand grips; safety guards and baseplates." For this Note to apply, therefore, two conditions must be satisfied. The goods must be such as are recognised as being parts of machines, but not as parts of any particular machine. By class....

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.... has been produced. This certificate was not produced before the Commissioner (Appeals) and in the absence of any valid explanation why it could not be produced before him, cannot be considered by us now. In any event, this certificate merely asserts that the baseframe of each pump sets is of exclusive design for a particular pump set, without any reasons for this conclusion. Its value is therefor....