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 and Gold (Control) Appellate Tribunal, New Delhi - "the CEGAT", in CD (SB)(T) Appeal No. 1933 of 1983 (B-2).

2. Whether there was justification for the CEGAT to classify the article "Granite Press Roll" under Import Tariff Item No. 68.01/16(1) of the 1stSchedule to the Customs Tariff Act, 1975 as it stood prior to its amendment on 28-2-1986, as against its classification made by the Collector (Appeals) under Import Tariff Item No. 84.31 thereof, is the question which needs our consideration and decision in this appeal.

3. 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 machine, in one of its paper manufacturing units, was not indigenously made, the same was imported from United Kingdom by the appellant for such use. The Granite Press Roll, so imported, is goods or article which could 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 concrete and the granite shell being of 7.18/8" thickness and the mild steel shaft 7" thickness. Thus, it is a part of machine made of parts of articles like Granite, Steel and Concrete.

4. Whatever be the description of the goods or article, the Granite Press Roll, it is found by the CEGAT to be "a component part of paper finishing machinery", its function being to give final finish or polish to paper.

5. However, by its order under appeal, the CEGAT has classified the said article. Granite Press Roll under Import Tariff Item No. 68.01/16(1) as against its classification made by the Collector (Appeals) under Import Tariff Item No. 84.31.

6. 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, now requires our consideration.

7. As a proper consideration 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.

CHAPTER 68

ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS.

NOTE

This Chapter does not cover:

(a) to (n)....................

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Heading

Sub-heading No. and description of article

Rate of duty (a) Standard (b) Preferential areas

Central Excise Tariff Item.

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68.01/16

Articles of natural or artificial stones, of agglomerated natural or artificial abrasives, of plastering material, of cement, of concrete, of asbestos, of asbestos-cement 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, not elsewhere specified or included :

22F.

23C.

51.

(1) Not elsewhere specified

(a) 100%

(2) Grinding stones, grinding wheels and the like of natural stone, of agglomerated natural or artificial abrasives, and segments or other finished parts of such stones and wheels but excluding hand polishing Stones, whetstones, oil stones, and hones."

(a) 40%

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"SECTION XVI

MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF

NOTES

1. This Section does not cover:

(a) to (o).......