2000 (11) TMI 183

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....ration the HSN notes appearing at page 1132 and like items which are cleared in CKD conditions in unassembled form for classification under the said heading. The findings given by the Commissioner on the basis of previous OIA No. 9/93 (M), dated 29-1-1993 is reproduced hereinbelow : - The observation made by my worthy predecessor in respect of Order-in-Appeal No. 9/93(M) dated 29-1-1993 relied upon by the learned consultant is reproduced below :  "A perusal of order No. 67 dated 9-1-1989 of M/s. I.T.C. Ltd., placed on the appellants show that item No. 1011 "Stem Drier" complete with motors, gears, fans, exhaust fans etc. has to be supplied. As the item is 9 feet wide and 70 feet long, the same has to be despatched under different gat....

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....the sake of classification of the goods as conveyor equipment in C.K.D. condition is also impractical. The reliance placed by the appellant in respect of H.S.N. page 1132 relating to unassembled machines has considerable force and is reproduced below : (V) UNASSEMBLED MACHINES "For convenience of transport many machines and apparatus are transported in an unassembled state. Although in effect the goods are then a collection of parts, they are classified as being the machine in question and not in any separate heading for parts. The same applies to an incomplete machine having the features of the complete machine (see part (IV) above), presented unassembled (see also in this connection the General Explanatory Notes to Chapters 84 and 85). ....