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K.S.VENKATARAMANI, S.L.PEERAN
Space Age Engg. Projects (P. ) Ltd. – Appellant
Versus
Collector of Central Excise, Pune – Respondent
Per K.S. Venkataramani: These two appeals involve a common issue and arise out of two orders Sri. No.44/CEX/1987 and Srl.No.45/CEX/1987 dated 8.7.87 passed by the Collector of Central Excise Pune. The facts in brief are that appellants therein manufacturing Conveyors, xxxxxxxx Stackers/Reclaimer and parts thereof. They filed a classification list wef.1.3.86 claiming classification as follow:-
| Item | Chapter Sub-heading | Rate of duty | ||||
| 1) | Conveyor | 8428.00 | 15% Adv. | |||
| 2) | Stackers/Reclaimer | 8428.00 | 15% Adv. | |||
| 3) | Lifts | 8428.00 | 15% Adv. | |||
| 4) | Cranes | 8426.00 | 15% Adv. | |||
| 5) | Parts suitable for use solely or principally with the machinery of heading8420-00.to 8430. | 8431.00 | 20% Adv. |
The component parts namely idlers, pulleys and structurals are manufactured in the factory of the assessee and certain other bought out items like electric motors, gear box, belting switches coupling etc. are assembled at the site of the customers to form conveyors, stackers/reclaimers. The Department found that the appellants have paid duty on the items manufactured in their factory namely idlers, pulleys and structurals at the rate of 15% ad valorem under Sub-heading 8428.00 Central Excise Tariff. A statement was given on 28.10.86 by Shri D R
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