WESTERN INDIA PLYWOODS LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) Whether, in the facts and circumstances of this case, the Customs, Excise and Gold (Control) Appellate Tribunal (hereinafter referred to as "the tribunal") was right in classifying "motor-vibrator with actuators" under residuary sub-heading 8479.89 of Customs Tariff Act, 1975 (for short "CTA"), is the question which arises for determination in this civil appeal filed by the assessee against the impugned judgment of the tribunal dated 10-11-1999.

(2.) The appellant herein imported a complement of pulp-making machinery for conversion of wood-chips into pulp. The said machinery comprised of five components, namely, defibrator, screw feeder chutes, motor vibrator with actuator, sealing water system and high temperature protection equipment. According to the appellant, the function of the motor vibrator is to work in conjunction with the defibrator in feeding the wood-chips into the screw feeder at a pre-determined rate. According to the appellant, since the said motor vibrator works in conjunction with the defibrator, it constitutes an integral part of the pulp-making machinery.

(3.) It is the case of the appellant that the said motor vibrator with actuator is classifiable under CTA: SH 8439.91 whereas according to the department it is classifiable under CTA: SH 8479.89. We quote hereinbelow relevant headings: