2005 (7) TMI 252

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....aman, Member (T)]. - This is an appeal against OIA 9/2004-C.E,. dated 23-8-2004 passed by the Commissioner of Central Excise (Appeals). 2. The brief facts of the case are as follows :- The appellant company has a factory at Kundara Kollam which is engaged in the manufacture of brushless alternator and components. They are manufactured for use in railway coaches as per the specifications of t....

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....tion, the Dy. Commissioner held that when the alternator is cleared along with component, it should be classified under 8501.00 because in the absence of the parts, the alternator is disabled from performing independently in the railway coaches. He held that the components cleared along with alternator are essential constituents of the alternator and Chapter Note 4 to Section XVI of CET is applica....

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....d therefore inconsistent and erroneous and violative of the principles of natural justice. (ii)     The Commissioner (Appeals) has failed to note the write-up of the end user railways and several decisions cited before him to the effect that in the facts and circumstances, end use ought to have been the criteria. Further finding that since disputed items have independent fun....

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.... without any of the parts in question, the alternators cannot be put to the intended use. As per the explanation in Note 4 to Section XVI of the Central Excise Tariff for the goods falling under Chapter 84 & 85, the components/accessories which are strictly necessary for the integrated and inevitable purposes shall be classified in the heading appropriate to that function. The Original Authority h....