Customs, Excise and Gold Tribunal - Mumbai
Commissioner Of C. Ex. vs Larsen And Toubro Ltd. on 11 December, 2003
Equivalent citations: 2004(166)ELT260(TRI-MUMBAI)
ORDER
K.K. Usha, J. (President)
1. In this appeal at the instance of the Revenue two issues are raised, one relating to classification of the goods cleared by the respondent and the other relating to the jurisdiction of the Commissioner (Appeals), Vadodara to entertain the appeal. The appeal is directed against the order passed by the Commissioner (Appeals), Vadodara, dated 20-1-1998 and it is seen that the appeal was filed by the Revenue itself challenging the order passed by the Assistant Commissioner of Central Excise and Customs, Division-IV, Vadodara, dated 8-9-1994 finalising the assessment by classifying the goods cleared under Chapter Heading 84.30.
2. The appellant cannot be heard to challenge the jurisdiction of the Commissioner (Appeals) as the appeal was filed by the Revenue itself and it had submitted to the jurisdiction of Commissioner (Appeals), Vadodara without taking any objection before him regarding his jurisdiction. Apart from the above, in our order dated 31-10-2003 in Appeal No. E/1277/98-Mum., we have taken the view that there is no lack of jurisdiction of the Commissioner (Appeals), Vadodara for the reasons that as far as the rules for the relevant period are concerned, it was the Commissioner (Appeals), Vadodara who had the jurisdiction as per Rule 2(5)(iia)(c) of the Central Excise Rules. The reliance placed by the Revenue on an office order dated 31-12-1997 reallocating the jurisdiction to Commissioner (Appeals), Mumbai-III cannot have any effect so long as the Rule was not amended.
3. On the issue of classification, the dispute is whether the goods cleared by the respondent, namely, deck complete with all facilities including Module and Helideck (fixed platform) is to be brought under Chapter Heading 8430.00 or 8431.00. Revenue submits that the item is not fixed platform but parts of platform classifiable under Heading 84.30.
4. We do not find any merit in this contention raised by the appellant. Chapter Headings 8430.00 and 8431.00 of Central Excise Tariff reads as follows :
Ch. H. No. Description of goods Rate of duty 8430.00 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting, or boring machinery, for earth, minerals or ores, pile-drivers and pile-extractors, snow-plough and snow-blowers.
10% 8431.00 Parts suitable for use solely or principally with the machinery of Heading Nos. 84.25 to 84.30 15%
5. After going through the relevant records including literature and catalogue the Commissioner (Appeals) has come to the conclusion that the goods manufactured and cleared by the respondent is nothing but complete machinery/equipment and intended to be used for extraction of mineral oil and natural gas. Appropriate chapter heading is, therefore, 8430.00. Reference is made to Note 4 of Section XVI of the Central Excise Tariff Act, 1985 which reads as follows :
"Where a machine (including combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission device, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the Headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate So that function."
6. In the nature of the goods cleared by the respondent, we are in full agreement with the view taken by the Commissioner (Appeals) that it will come under Heading 8430.00. We therefore find no merit in the appeal filed by the Revenue.
The appeal therefore stands dismissed.