2016 (9) TMI 82

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....lso when the matter was listed for disposal on 21.01.2016 and 11.05.2016 none appeared for the appellant. Heard the learned D.R. 4.  The issue involved in this case is regarding the liability to duty on the parts which were captively utilised for manufacture of power driven pumps.  The appellant had classified the parts under sub-heading 8413.00 and claimed exemption on them which were captively consumed under Notification 236/86.  In respect of parts which were cleared duty liability @15% was paid.  On scrutiny of parts it was observed by the department that these parts are finished goods themselves i.e. "shaft" and merit classification under sub-Heading 8483.00 attracting duty @ 20%.  Show-cause notice was issu....

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....ind that the impugned order of the first appellate authority is seems to be correct and needs to be upheld for more than one reason. 5.1  Firstly, we find that identical issue in the case of EIMCO Elecon (India) Ltd. - 2009 (237) ELT 293 (Tri. - Ahmd.) this Tribunal has held that classification of modified parts to suit machinery will be classifiable under special Heading of the CETA, 1985. 5.2  Secondly, we find that similar issue of classification of pumps - parts and accessories  of power driven pumps (such as shaft, worm wheel, nut washer, gasket, valves, bearing etc.) are classifiable in their respective Heading from 84.80 to 84.84 of CETA, 1985 is  finding recording on merits by the Bench in the case of Swelo....