TaxTMI 
TaxTMI 
2003 (3) TMI 143
X X X X Extracts X X X X
X X X X Extracts X X X X
.... be fitted with the base of the tanks of power transformer of BEHL to facilitate movement & positioning of transformer at the erection site, and also for its maintenance including draining and refilling of oil. The roller assembly has been identified as part No. 6 in the Sectional View of 250 MVA 21/230 KVA. Generator transformer marked as Annexure B-1). The roller assembly having been designed solely and principally for BHEL power transformers has no other application or use nor it can be marketed else where. It is a part solely and exclusively of the transformer as certified by DGM(C), Transformer Sales Division, BHEL, Bhopal (Annexure B-2)." The roller assembly considered by the Tribunal in the earlier Order in the case of United Engineering Industries also is found to be the same kind from the following statement in the Tribunal's order : "The learned Advocate further submitted that the roller assembly is specifically designed to be fitted on the base of the transformers for the case of installation at site; that these are designed according to the size and weight of the transformer; that the roller assembly is fixed to the transformer and never removed and it is part ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he various Notes under Chapter 86 and HSN Notes also make it clear that only parts suitable for use solely or principally with the articles of those chapters are covered under Chapters 86 to 88. In this connection he referred to following HSN Notes under Section XVII : PARTS AND ACCESSORIES"(III) It should be noted that Chapter 89 makes no provision for parts (other than hulls) or accessories of ships, boats or floating structures. Such parts and accessories, even if identifiable as being for ships, etc., are therefore, classified in other chapters in their respective headings. The other Chapters of this Section each provide for the classification of parts and accessories of the vehicles, aircraft or equipment concerned." It should, however, be noted that these headings apply only to those parts or accessories which comply with all three of the following conditions : ............. and They must be suitable for use solely or principally with the articles of(b) Chapter 86 to 88 (see paragraph (B) below)." Paragraph (B) states as under : "(B) Criterion of sole or principal use (I) Parts and accessories classifiable both in Section XVII and in another....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... be identifiable as being suitable for use solely or principally with the above mentioned vehicles". The Note also mentions parts of railway or tramway locomotives or rolling stock include : (1) Bogies, with two or more axles, and bissel-bogies consisting of a frame with only one axle. (2) Straight or cranked axles, whether or not assembled. (3) Wheels and parts thereof (wheel centres, metal tyres, etc.) (4) Axles-boxes, also known as lubricating or grease-boxes, and parts thereof (e.g. axle-box bodies). (5) All types of brake gear, including: (a) Hand-brakes, controlled directly from each individual vehicle (lever and screw brakes). (b) Continuous brakes with a single control for all the vehicles of the train. These include compressed air and vacuum brakes. (c) Parts of brake gear including shoes, cylinders, levers, etc. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....elied upon the decision of the Apex Court in the case of C.C.E., Bombay v. K.W.H. Heliplastics Ltd. - 1998 (97) E.L.T. 385 (S.C.) in support of his submission that classification of goods under particular heading depends upon description, purpose and use of the goods. He has also referred to the following paragraphs in the decision of the Apex Court in the case of C.C. v. Kumudam Publications (P) Ltd. - 1997 (96) E.L.T. 226 (S.C.) in support of the proposition that classification should take into account nature, character and end use of the goods : We find ourselves unable to agree with"5. the learned Counsel for Revenue. Firstly, there is no material placed before us to show that the goods referred to in the Notification No. 161 are the same goods as are concerned herein. There is equally no material to show that the respondents assessees have taken advantage of the said Notification. Coming to the question of classification, Chapter Heading 37.01/08 speaks inter alia of photographic plates and film sensitised whether or not exposed or developed. As against this Chapter Heading 84.34 (which is relied upon by the respondents-assessees) speaks of 'machinery apparatus and accessor....