BHARAT BIJLEE LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE present proceedings have come up before this Tribunal for the second time in the following circumstances. In Order -in -Original No. 44/COMMR/05 -06, dated 31 -10 -2005 passed by the Commissioner of Central Excise, Belapur, it was held that the goods manufactured by the appellant, M/s. Bharat Bijlee Ltd. would merit classification under CETH 84.31 of the Central Excise Tariff as parts of lift machinery against the contention of the appellant that they merited classification under CETH 84.28 as lift machinery. Against the said order, the appellant had filed an appeal before this Tribunal which was disposed of vide order dated 10 -7 -2008. In the said order, it was held that the goods manufactured by the appellant would merit classification under CETH 84.31 as parts of lift machinery so duty would be payable accordingly. However, the duty demand for the period April, 1986 to August, 1990 was set aside as time -barred. Aggrieved, the Department filed an appeal before the Hon'ble Bombay High Court, vide Central Excise Appeal No. 6 of 2009. The Hon'ble High Court disposed of the said appeal vide order dated 16 -4 -2009 holding as follows:

(2.) The submissions of the learned Counsel for the appellant can be summarised as follows: - -

(3.) WHERE a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in heading appropriate to that function.