2001 (12) TMI 181

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....Archana Wadhwa, Member (J)]. - The impugned order passed by the Commissioner of Central Excise, Jamshedpur, disposes of six show cause notices issued to the appellants during the period March, 1991 to July, 1993 raising demand of duty on the alleged ground that the appellants have not manufactured the complete machinery answering the description of Heading 84.28 but have manufactured and cleared p....

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....clearance of huge machinery is spread over a year or so and various parts, components and sub-assemblies, as soon as they are manufactured are cleared to their respective erection and commissioning sites in consonance with the appellants well planned programme of commissioning of the total material handling system. He submits that they are also buying parts of such machinery from other manufacture....

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.... transport many machine and apparatus are transported in an unassembled set. Although, in fact, the goods are then a collection of parts, they are classified as being a machine in question and not in any separate heading. The same principle applies to an incomplete machine having the features of complete machine presented unassembled. He submits that in their case, the entire and complete machine ....