2016 (3) TMI 296

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....ant of clearance from the Committee on Disputes. Accordingly, the appeal is taken up for hearing. 2. The brief facts of the case are that the appellants are a State PSU, imported parts of Hydro Electric Generator ie., Epoxy insulated single turn half coils with accessories and Epoxy insulated single turn half coils wave stator windings etc. vide Bills of Entry No. HD0601030 dated 25.08.94 and HD555 dated 27.08.94. The goods were assessed under 8544.11 and the appellant paid duty without protest. Subsequently, they filed the refund claim and claimed the classification under 8503. The Commissioner (Appeals) rejected the appeal. The same was upheld by CESTAT under Final Order No. 541-544/2000 dated 25.04.2000. The Hon'ble Supreme Court in t....

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.... the above generator sets and not elsewhere. He submits that the classification 8544 is only for insulating materials either wire/cables and other insulated electric conductors etc. He submits that classification 8503 specifically covers parts suitable for use solely or principally with the machines of heading No. 85.01 or 85.02. He relies on the following case laws in support of his contention: 1. Sharp Industries Vs. CCE 1999 (110) ELT 816 (Tri.- Chen.) 2. CCE Vs. Jyoti Electrical Motor Ltd. 2003 (162) ELT 1117 (Tri.-Del.) 3. CCE Vs. Chitra Indus 1997 (92) ELT 571 (Tri.-Delhi) 4. Windel Submersible Pvt. Ltd. Vs. UOI 1992 (61) ELT 421 (Guj.) 4. On the other hand, the Ld. AR reiterated the findings of ....

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....s under:- "The Hitachi Hi-Mold Coil is a high quality insulation system employed in producing Class F high-voltage stator coils for rotating machines" As per GE Canada, the goods have been described as CGE advanced insulation system . From the above descriptions and literatures which is supported by the letter dated 08.09.95 issued by GE, Canada INC, wherein the principal supplier has clearly certified that these spare epoxy coils and accessories are specially made for the generators at Sharavathy Power Generating station and can be used only for the above generating units and not elsewhere. This confirms that the goods imported are epoxy stator coils solely /principally used for the generators classifiable under 8501. The lower....