Customs, Excise and Gold Tribunal - Delhi
West Bengal State Electricity Board vs Collector Of Customs on 5 June, 1987
Equivalent citations: 1989(42)ELT264(TRI-DEL)
ORDER H.R. Syiem, Member (T)
1. The West Bengal Electricity Board imported pulveriser steel balls for their thermal station. The balls were assessed by the Custom House under Heading 73.33/40. The learned Counsel for the Electricity Board claims that these are part of the crushing machinery in their thermal power station and ought to be assessed as parts of that machinery under Heading 84.56 by virtue of Note 2 under Section XVI according to which the parts must be assessed and classified with the machines of that kind. The steel balls were imported by a Government body so there cannot be any doubt about their use in the machinery for pulverising coal in thermal power generation.
2. The learned Counsel for the Department, however, said that Heading 84.56 cannot cover these goods because, for one thing, the steel balls have come separately. In the same Chapter 84, Note 4 refers to Heading 84.62 which covers, amongst other things, polished steel balls. A reference to this heading shows that it covers ball roller or ned-dle roller bearings. The same Note 4, continued the learned JDR, provides that other steel balls are to be classified under Heading 73.33/40. And the learned JDR is correct.
3. There cannot be any serious doubt that the steel balls are meant for the coal crushing machinery of the Electricity Board. Unfortunately, they have come as steel balls and their assessment as part of the machinery is not a serious proposition when in that capacity, they have a heading which has been made more specific for them by the note i.e. Note 4 of Chapter 84.
4. There is not much reason for interfering with the assessment already made and so the appeal is rejected.