2005 (10) TMI 90

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....st the impugned judgment of the Tribunal dated 10-11-1999. 2. The appellant herein imported a complement of pulp-making machinery for conversion of wood-chips into pulp. The said machinery comprised of five components, namely, defibrator, screw feeder chutes, motor vibrator with actuator, sealing water system and high temperature protection equipment. According to the appellant, the function of the motor vibrator is to work in conjunction with the defibrator in feeding the wood-chips into the screw feeder at a pre­determined rate. According to the appellant, since the said motor vibrator works in conjunction with the defibrator, it constitutes an integral part of the pulp-making machinery. 3. It is the case of the appellant that the s....

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.... is for that section and that chapter alone. 6. The basic question which was required to be examined by the Tribunal was - whether the entire complement of pulp-making machinery imported as a single entity constituted one single item consisting of separate components. In the present case, the Tribunal has classified the imported motor vibrator in CTA : SH 8479.89 solely on the basis of Clause (5) of the explanatory notes to the HSN, which reads as follows :  "5. Vibrator Motor consisting of an electric motor with eccentric discs fitted to the protruding ends of the shaft, generating radial vibrations which are transmitted to the apparatus or appliance (chutes, bins, hoppers, conveyors, compacting appliance, etc.) to which the vibrato....