Commissioner of Central Excise, Vs. Nova Iron and Steel Ltd. - Court Judgment

Excerpt:
1. revenue has filed this appeal against the adjudication order passed by the commissioner of central excise whereby the commissioner held that conveyor galleries are classifiable under chapter heading 7308.90 of the tariff.2. the contention of the revenue is that these conveyor galleries are classifiable under chapter heading 8431 of the central excise tariff as these are parts suitable for use solely or principally with the machinery of heading 8428 of central excise tariff.3. we find that the commissioner in the impugned order decided the classification of conveyor galleries after getting the report from the assistant commissioner. the report of the assistant commissioner which contain drawing of the conveyor gallery indicated thatgalleries are static structure elements and are not fitted with rollers, etc. rollers are fitted in a separate stand and not on the gantries. this factual finding is not controverted in the present appeal. in these circumstances, as these gallaries are not part of goods falling under heading 8428, we find no infirmity in the impugned order, and therefore, the appeal filed by the revenue is rejected.

Judgment:
1. Revenue has filed this appeal against the Adjudication Order passed by the Commissioner of Central Excise whereby the Commissioner held that Conveyor Galleries are classifiable under Chapter Heading 7308.90 of the tariff.

2. The contention of the Revenue is that these Conveyor Galleries are classifiable under Chapter Heading 8431 of the Central Excise Tariff as these are parts suitable for use solely or principally with the machinery of Heading 8428 of Central Excise Tariff.

3. We find that the Commissioner in the impugned Order decided the classification of Conveyor Galleries after getting the report from the Assistant Commissioner. The report of the Assistant Commissioner which contain drawing of the Conveyor Gallery indicated thatGalleries are static structure elements and are not fitted with rollers, etc. Rollers are fitted in a separate stand and not on the gantries. This factual finding is not controverted in the present appeal. In these circumstances, as these Gallaries are not part of goods falling under Heading 8428, we find no infirmity in the impugned Order, and therefore, the appeal filed by the Revenue is rejected.