Pam Pharma and Allied Machinery Vs. Commr. of C. Ex. - Court Judgment

Excerpt:
1. nobody appeared on behalf of the appellants in spite of today's notice of hearing having been sent to him well in advance. accordingly, we have heard shri vimlesh kumar, id. sdr and have gone through the impugned order.2. the disputed issue is as regards the correct classification of the appellant's product "cam" manufactured by the appellants. the revenue has classified the same under heading 8483.00 as against the appellant's claim of classification under heading 8479.00. duty of rs. 93,101.15, stands confirmed by the authorities below. for better appreciation of the two headings, the same are reproduced below :- 8483.00 transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shafts bearings, gears and gearing, ball screws, gear boxes and other speed chargers, including torque cover converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints). 8479.00 machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter.3. cam is a groove on the flat face or profile on the outside diameter.the connecting member moves in the groove or on periphery and has position near or away from the centre. thus, when cam rotates, the rotary motion is transmitted to liner motion of driven member, which is of sequentional type. hence, they get oscillating motion to the driven member. the cam is mounted on the machine member i.e., shaft which derives its rotary motion from electric motor through linkages.4. the original as well as the appellate authority has observed that the cam is nothing but transmission shaft and is specifically classifiable under heading 84.83. while adjudicating the appeal, the commissioner (appeals) has observed as under :- i have carefully gone through the case record and submission of the appellants and it is observed that as per the explanatory notes in hsn book under chapter heading 84.83, the goods covered by this heading are mainly : (i) certain mechanical parts which are used in the transmission of power from an external power unit to one or more machines; (ii) certain internal parts of machine, used to transmit power to various parts of the same machine. the function of the "cam" is to give desired motion repeatedly for sequencing machine it means, "cam" is used in transmission of power because transmission of power it cannot give desired motion to sequencing machine therefore it falls under the first category of mechanical parts referred to above. further camshaft is an integral assembly of several "cams" as stated by the appellants. therefore, it is clear that "cam" is used as internal parts of machine for transmitting power to various parts of same machine. in the instant case cegat decision in case of bajaj auto ltd., v. collector applicable wherein it is held that parts of parts are classifiable as parts of machine. in view of the above facts the product "cam" is correctly classifiable under chapter sub-heading 8483.00 therefore, i do not find any merit in the contention of the appellants. accordingly, appeal is rejected and the impugned order passed by the asst. commissioner, central excise division ix, mumbai-ii is upheld.5. the appellants in their memo of appeal have not advanced any reasoning to take a view contrary to one taken by the revenue. they have simply reiterated the functioning of the cam and have not advanced any arguments as to why the same should be classified under heading 8479.00 as against heading 8483.00. the authorities below have dealt with the issue in a detailed manner and has, in our views, rightly concluded that the cam is nothing but transmission shaft. hence, we hold that the same is properly classifiable under heading 84.83. the appeal is accordingly, rejected.

Judgment:
1. Nobody appeared on behalf of the appellants in spite of today's notice of hearing having been sent to him well in advance. Accordingly, we have heard Shri Vimlesh Kumar, Id. SDR and have gone through the impugned order.

2. The disputed issue is as regards the correct classification of the appellant's product "CAM" manufactured by the appellants. The Revenue has classified the same under Heading 8483.00 as against the appellant's claim of classification under Heading 8479.00. Duty of Rs. 93,101.15, stands confirmed by the authorities below. For better appreciation of the two headings, the same are reproduced below :- 8483.00 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shafts bearings, gears and gearing, ball screws, gear boxes and other speed chargers, including torque cover converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints).

8479.00 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.

3. CAM is a groove on the flat face or profile on the outside diameter.

The connecting member moves in the groove or on periphery and has position near or away from the centre. Thus, when CAM rotates, the rotary motion is transmitted to liner motion of driven member, which is of sequentional type. Hence, they get oscillating motion to the driven member. The CAM is mounted on the machine member i.e., shaft which derives its rotary motion from electric motor through linkages.

4. The original as well as the appellate authority has observed that the CAM is nothing but transmission shaft and is specifically classifiable under Heading 84.83. While adjudicating the appeal, the Commissioner (Appeals) has observed as under :- I have carefully gone through the case record and submission of the appellants and it is observed that as per the explanatory notes in HSN book under Chapter Heading 84.83, the goods covered by this Heading are mainly : (i) certain mechanical parts which are used in the transmission of power from an external power unit to one or more machines; (ii) certain internal parts of machine, used to transmit power to various parts of the same machine.

The function of the "CAM" is to give desired motion repeatedly for sequencing machine it means, "CAM" is used in transmission of power because transmission of power it cannot give desired motion to sequencing machine therefore it falls under the first category of mechanical parts referred to above.

Further camshaft is an integral assembly of several "CAMS" as stated by the appellants. Therefore, it is clear that "CAM" is used as internal parts of machine for transmitting power to various parts of same machine. In the instant case CEGAT decision in case of Bajaj Auto Ltd., v. Collector applicable wherein it is held that parts of parts are classifiable as parts of machine.

In view of the above facts the product "CAM" is correctly classifiable under Chapter sub-heading 8483.00 therefore, I do not find any merit in the contention of the appellants. Accordingly, appeal is rejected and the impugned order passed by the Asst.

Commissioner, Central Excise Division IX, Mumbai-II is upheld.5. The appellants in their memo of appeal have not advanced any reasoning to take a view contrary to one taken by the Revenue. They have simply reiterated the functioning of the CAM and have not advanced any arguments as to why the same should be classified under Heading 8479.00 as against Heading 8483.00. The authorities below have dealt with the issue in a detailed manner and has, in our views, rightly concluded that the CAM is nothing but transmission shaft. Hence, we hold that the same is properly classifiable under Heading 84.83. The appeal is accordingly, rejected.