Judgment
1. The appellant vide letter dated 26-5-1999 made a request of decide the appeal on merits.2. The appellant filed this appeal against the Order-in-Appeal dated 1-7-1992 passed by the Collector of Central Excise (Appeals).
3. In the impugned order the component parts, manufactured by the appellant, of machine used in the manufacture of ceramic tiles were held to be classified under Heading 8474.00 of the Central Excise Tariff.
4. The contention of the appellant in the appeal memorandum is that the goods in question are parts and accessories suitable for use solely or principally with machines for working ceramic products classifiable under sub-heading 8464.00 and, therefore, as per specific description under sub-heading 8466.00 these products are classifiable under sub-heading 8466.00 of the Tariff. All the goods in question are exclusively used as parts and accessories for machine tools for manufacturing ceramic products. Therefore, are classifiable under sub-heading 8466.00 of the Tariff.
5. Learned JDR submits that the goods in question are components of moulding machines of ceramic tiles hence are classifiable under 8474.00. He, further, submits that Heading 8464.00 of Tariff covers machine tools for cold working such as cutting shaping etc. of Glass, ceramic etc. The goods in question are not parts of such machines. He also relied upon the HSN Explanatory Notes. Therefore, they are not classifiable under Heading 8466.00 of the Tariff.
6. Heard Shri R.K. Sharma, learned JDR and perused the written submissions of the appellants.
7. The appellants claimed the classification of the goods under sub-heading 84.66 as parts of machines tools falling under Heading 8464.00 of the Tariff where as the Revenue classified under Heading 8474.00 of the Tariff being parts of shaping or moulding machinery falling under Heading 8474.00 of the Tariff.
8. Tariff Heading 84.66 covers machine tools of working stones, ceramics, concrete asbestos-cement or like material or for cold working glass.
8. From the facts on record are find that the goods in question are not parts of these machines.
The goods in question are used as parts of tile making machinery. The machinery is used for pressing the mixture of raw earth and other chemicals in the moulds to give a shape to the material. Thereafter, these moulded slabes are loaded on the drier-cars which are pushed into firing kilns. Thereafter, these shapes become ceramic tiles. Such machinery is covered under the sub-heading 84.74 of the Tariff. As per the HSN Explanatory Notes Heading 84.64 covers only machiners for working stone, ceramics and includes machine tools for working ceramic products except the machines for working ceramic paste or unfired articles of ceramic materials. The goods in question are used with machines which used for moulding and shaping the unfired articles of ceramic. Therefore, are rightly classifiable with the machines.
9. In view of the above discussions, we find no merit in the appeal.
The same is dismissed.