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Sirpur Paper Mills Ltd. Vs. Collector of Customs - Court Judgment

LegalCrystal Citation
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On
Reported in(1983)LC677DTri(Delhi)
AppellantSirpur Paper Mills Ltd.
RespondentCollector of Customs
Excerpt:
.....the turbo feed pump given therein showing the placement of the subject shaft. on one side of the shaft turbine wheels are mounted. on the other side of the shaft, the impeller of the pump is mounted. the steam injected into the turbine wheels rotates the turbine. the shaft rotates along with it and in turn rotates the impeller mounted on it at the other end. it is clear from this that the subject shaft is not a simple axle, as contended by the appellants. * the appellants' other contention that the subject shaft does not transmit power to any other machine also lacks force. it is stated in the explanatory notes to the gccn, on which the appellants as well as the department relied on during the arguments before us, that a transmission shaft may transmit power to another machine or to.....
Judgment:
In this case, the appellants imported a shaft as a spare part for their Weir Turbo Feed Pump. The same was assessed by the Department as a transmission shaft under heading 84.63 of the Customs Tariff Act, 1975.

The appellants seek its re-assessment at a lower rate of duty under heading 84.10 (1) CTA as an integral part of pump. They deny that it is a transmission shaft. Their argument is that the subject shaft does not tranmit power to any other machinery. They contend that it is a simple axle and rely on this Tribunal's Order reported at 1983 (1) ETR 164 (case of M/s. S.P. Trading Co. in support of their claim.

2. The Department's representative states that the subject shaft transmits motive power from the turbine to the impeller of the pump. It is, therefore, a transmission shaft. The shaft itself rotates. It is, therefore, not a simple axle like the axle of a motor vehicle whose only function is to support other parts of the vehicle like wheels.

3. We have carefully considered the matter and seen the photograph of the turbo feed pump given therein showing the placement of the subject shaft. On one side of the shaft turbine wheels are mounted. On the other side of the shaft, the impeller of the pump is mounted. The steam injected into the turbine wheels rotates the turbine. The shaft rotates along with it and in turn rotates the impeller mounted on it at the other end. It is clear from this that the subject shaft is not a simple axle, as contended by the appellants. * The appellants' other contention that the subject shaft does not transmit power to any other machine also lacks force. It is stated in the Explanatory Notes to the GCCN, on which the appellants as well as the Department relied on during the arguments before us, that a transmission shaft may transmit power to another machine or to different parts of the same machine. In the case before us, the subject shaft transmits the rotary power from the turbine to the impeller of the same pump. We, therefore, agree with the Department that the subject shaft is a transmission shaft. Since transmission shafts are specifically covered under heading 84.63, they have, according to note 2 (a) to Section XVI of the Customs Tariff read with rule 3(a) of the Rules for the Interpretation of the Tariff, to be assessed under this headirg only even though they may be integral parts of some machinery described in some other heading. The case of M/s.

S.P. Trading Co. cited by the appellants is not on all fours with the present case as the goods as well as the issues involved in that case were different.


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