TaxTMI 
TaxTMI 
2004 (8) TMI 296
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....f, as confirmed by the Commissioner (Appeals), under the impugned Order. 2.1 Shri L.P. Asthana, learned Advocate, mentioned that the Appellants manufacture and supply the following mechanical equipment for Hot Strip Mill : (i) Run Out Roller Table, (ii) Interconnecting Roller Table Between Coil 3 & 4, (iii) Coiler Track Way, (iv) Coil Conveyor to connect Coiler 4 & 5, (v) Roller Bridge including Side Guide on Top of Coiler 1 & 2, (vi) Roller Bridge on top of Coiler 3, (vii)&n....
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....ed Order, has classified the impugned goods under sub-heading No. 8455.90. 3.1 The learned Advocate submitted that a complete rolling mill could never be manufactured and supplied by a single manufacturer because of huge volume, weight, specialization and various fields of engineering being involved; that a rolling mill would come to existence only at site after the complete erection & commissioning exercise have been completed; that no sooner the compete Rolling Mill comes into existence, it shall cease to qualify as goods as it becomes immovable and looses the marketability and movability tests; that it is for this reasons that the Heading 84.55 "Metals Rolling Mills & Rolls therefore" has been bifurcated as under : 8455.10 ....
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....ce inter connecting roller table, dummy stand and run out roller table being auxiliary equipment of roller mill is a machine squarely covered under sub-heading 8455.10 of the Tariff. The learned Advocate relied upon the decision in the case of Flat Products Equipments (I) Ltd. v. CCE, Mumbai-III, 2000 (115) E.L.T. 629 (T) wherein the Tribunal has held that parts of rolling mills are assessable to duty under sub-heading 8455.10 as complete machine and not under Heading for parts i.e. 8455.90 in view of Rule 2(a) of Rules of Interpretation and General Explanatory Notes relating to unassembled machine in Section Note XVI of H.S.N. 4.1 The learned Counsel, further, submitted that the finding of the Commissioner (Appeals) to the effect ....
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....ducts Equipment is not applicable as in that matter the assessee was awarded contract for the supply of Metal Rolling Mill whereas in the present case, the Appellants had manufactured only 70% of the machine; that this observation is not correct as there is no provision in the Central Excise Tariff Act which stipulates a fixed percentage of goods supplied under a contract to merit classification as complete machines. 5. Countering the arguments, Mrs. Neeta Lal Butalia, learned SDR, submitted that the Appellants have not supplied complete Metal Rolling Mills in the present matter; that this is evident from the 'Scope of Supplies & Services' according to which the contract was awarded to four concerns; that thus what had been supplie....
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....pment covering handling and hoisting facilities, technological structures and special tackles, airconditioning, ventilation and fire protection system, compressed air system, de-scaling system (parts), run out and interconnecting roller tables, coiler truck way, coil conveyor, oil, grease, lubricants upto commissioning. Rule 2(a) of Rules for Interpretation of the Schedule applies only when incomplete or unfinished goods have the essential character of the complete or finished goods. The Appellants have not adduced any material on record to prove that the goods supplied by them have the essential character of complete Rolling Mills. In view of this, the impugned goods cannot be treated as complete Rolling Mill for the purpose of classificat....