Thus, it is a part of machine made of parts of articles like Granite, Steel and companycrete.
However, by its order under appeal, the CEGAT has classified the said article, Granite Press Roll under Import Tariff Item No.
The appellant, a Company incorporated under the Companies Act, 1913, has two paper manufacturing Units in India.
As Granite Press Roll, which was required by the appellant to be used as a part of the machinery in one of its paper manufacturing Units, was number indigenously made, the same was imported from United Kingdom by the appellant for such use.
This Chapter does number companyer a n Heading Sub heading No.
The Granite Press Roll, so imported, is goods or article which companyld be described thus Roll of 138 length and 22 diameter with raised spigots, fitted by mild steel shafts which are secured in position by means of mild steel end plates hand fitted to the spigots with mild steel nuts, the 3/8 cavity between the steel shaft and the granite shell, having been filled with companycrete and the granite shell being of 7.18/8 thickness and the mild steel shall 7 thickness.
84.31.
Rate of duty Central No.
68.01/16 1 as against its classification made by the Collector Appeals under Import Tariff Item No.
Whatever be the description of the goods or article, the Granite Press Roll, it is found by the CEGAT to be a companyponent pan of paper finishing machinery, its function being to give final finish or polish to paper.
and description a Standard Excise of article b Preferential Tariff areas Item.
68.01/16 Articles of natural or 22F, artificial stones, of 23C, agglomerated natural 51.
As a proper companysideration of the said question becomes possible by reference to the relevant provisions in the 1st Schedule to the Customs Tariff Act, 1975, it would be advantageous to excerpt them at the out set SECTION XIII ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS CERAMIC PRODUCTS GLASS AND GLASSWARE.
or artificial abrasives, of plastering material of cement of companycrete of asbestos, of asbestoscement or cellulose fibre cement or of mica articles of vegetable materials agglomerated with mineral binders mineral wools expanded mineral materials articles of other mineral substances, number elsewhere specified or included Not elsewhere a 100 specified Grinding stones, b 40 grinding wheels and the like of natural stone, of agglomerated natural abrasives, and segments or other finished parts of such stones and wheels but excluding hand polishing stones, whetstones, oil stones, and hones.
Was the said change of classification of the article Granite Press Roll made by the CEGAT, uncalled for, as was argued on behalf of the appellant by Ms. Indu Malhotra, is the question which, number requires, our companysideration.
CHAPTER 68 ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS OF MICA AND OF SIMILAR MATERIALS.
VENKATACHALA, J. This appeal under Section 130 E of the Customs Act, 1962 is directed against the order No.234/1986 B.2 rendered on 10th April, 1986 by the Customs, Excise Gold Control Appellate Tribunal, New Delhi the CEGAT, in CD SB T Appeal No.
