2000 (3) TMI 92

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....iod August, 1992 to March, 1994 under various gate passes over a period of time showing the goods as part-shipment of the conveyor and the duty liability was discharged at the rate applicable to conveyors instead of paying higher duty applicable to parts of conveyors; that the parts of conveyors are specifically covered under Heading 84.31 of the Schedule to the Central Excise Tariff Act; that the respondent did not follow the procedure as prescribed in Ministry's instruction No. 261/26AA/16/82 CEX-8, dated 25-2-1983 wherein it was provided that when the machinery unit consisting of several consignments which cannot be transported in assembled shape and goods have to be cleared in parts the manufacturer is required to pay excise duty on who....

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....facility, and accordingly, instead of clearing unassembled conveyor at one go, they cleared them in different consignments under different gate passes merely to facilitate their easier installation. He also mentioned that Rule 2 of the Interpretative Rules clearly provides that any reference in a heading to goods shall be taken to include reference to those goods incomplete or unfinsihed provided that the incomplete or unfinished goods had a character of complete or finished goods. It shall also be taken to include a reference to those goods completed or finished, removed unassembled or disassembled. The Explanatory note of H.S.N. below Interpretative Rule 2 clearly provides that when the goods are transported in unassembled state for conve....