2016 (6) TMI 1019

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant Shri R. K. Mishra, DR for the respondent ORDER The appellants are engaged in the manufacture of various types of air-conditioners and parts thereof. They were also engaged in the manufacture of Roof Mounted Package units (RMPU) and Electric Control Panels (ECP)for supply to the Indian Railways for air-conditioning the railway coaches. After certain inquiry, proceedings were initiate....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at is not a machine. It is not correct or legally tenable to allege that various items, which are cleared together are to be taken into consideration for assessing the machines which attracted the higher rate of duty. (d) Railway place orders indicating separate price for RMPU and ECP. These two distinct items are not fitted together at the time of clearance. On many occasions, Railways p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing duty liability. It is an admitted fact that RMPU is an air-conditioning machine falling under heading 8415 and ECP is an Electric Control Panel falling under Heading 8537. Merely because, these two items were designed for a combined working after installing them on the railway coaches does not automatically mean the value of one should be added in the other for central excise purpose. 6.&nb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the air-conditioning system are to be assessed separately. ECP cannot be, therefore, treated as integral part of RMPU." 7.  similarly, the Tribunal in the case of Intec Corporation (supra) held that, " "6.2 It is apparent from Note 2 that Rule 2(b) does not apply to parts which in themselves constitute an article covered by Heading of Chapter 84 or Chapter 85. These are in al....