TaxTMI 
TaxTMI 
2017 (9) TMI 1510
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....f various sizes and dimensions from M/s. Loterios S.P.A. Italy. Appellants had sought to clear the items as parts of Bi Polar Membrane Electrolyser claiming benefit of Notification No. 21/2002-Cus. Sl. No. 285, as amended. However, the claim of the appellant was rejected and goods were classified under CTH 81089090 and assessed to duty accordingly. On appeal filed by the importer, Commissioner (Appeals), vide impugned order dated 17.1.2008 rejected the same. Aggrieved the appellants are before this forum. 3. Today, when the matter came up for hearing, ld. counsel Shri V.S. Manoj appearing on behalf of the appellant made oral and written submissions which can be summarized as under:- (a) Titanium Pipes and Fittings have been imported t....
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.... be part or component. (c) There is distinction between the words plant and machinery . A part has to be component which is integral to the machinery. Even an accessory cannot be part of a machine. The Notification extends benefit only to parts thereof. The pipes are of general use and therefore cannot be considered to be parts of the machine which is covered under the Notification. 5. Heard both sides and gone through the case records. 6. The core issue that comes up for appellate decision is whether the impugned items can be considered as parts of the Membrane Electrolyser imported separately by the appellants, or otherwise. (a) For better understanding of the dispute, it would be useful to reproduce the relevant portion of th....
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....luding secondary brine purification components, jumper switches, filtering elements for hydrogen filters and any other machinery, required for,- (i) modernization by using membrane cell technology, of an existing caustic soda unit, or (ii) capacity expansion of an existing caustic soda unit using membrane cell technology, or (iii) setting up of a new caustic soda unit using membrane cell technology; (2) Membranes and parts thereof for replacement of worn out membranes in an industrial plant based on membrane cell technology" 7. Thus entry No. 285, as amended, does indicate that the exemption thereat extends to parts thereof including secondary brine purification components, jumper switches, filtering element....
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....rted. 10. The Tribunal in the case of Eureka Forbes Ltd. - 2001 (130) ELT 146 had held that a plastic hose used only as part of vacuum cleaner due to special design and not capable of general use will require to be classifiable along with vacuum cleaner under Heading 8509 of CETA, 1985. This decision has also been relied upon by the appellants. However, closer analysis of the ratio laid down by the Tribunal, therein will mean, that to be considered as a part, the impugned item should not be capable of general use but will necessarily have a special design to facilitate integration and specific usage with the parent item. That certainly is not the case in this appeal. Admittedly, the imported titanium pipes and fittings are not specially ....