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P.C.JAIN, ARCHANA WADHWA
Vishwa Industrial Co. (P. ) Ltd. – Appellant
Versus
Collector of Central Excise, Calcutta-II – Respondent


Advocates Appeared:
B.N. Chattopadhyay,R.K. Roy

ORDER

Per Smt. Archana Wadhwa :

Briefly stated the facts of the case are as under :-

1.1 The appellants are engaged in the manufacture of conveyor systems and mill rejects handling systems along with the some of their parts and components.

1.2 The appellants are manufacturing these goods against specific contracts, particularly from Coal Authorities, Power Plants etc. for lifting and conveying coal from the mines to the desired spot and/or handling coal, other materials and mill rejects in Power Plant etc..

1.3 The conveyor system which was supplied by the appellant against specific order is a compact system comprising 5 (five) conveyors, Load Control Switch and Signalling System for the conveyors. The Mill Reject Handling System, on the other hand, is a system comprising Foundation Bolts, M.S. Inserts, 2 (two) conveyors (which is an assembly of Idlers, Trainer, Pulley, Coupling, Gear Box, Structural Frames and Supports, Deck Plate, Electric Motor, Conveyor Belt, Switches, etc.) Frame Supports, Valves, Spray Water Nozzles, etc..

1.4 The appellants filed a classification list claiming classification of conveyors under sub-heading 8428.00 of the tariff and parts/spares of such conveyors un

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