ROLCON ENGINEERING CO. LTD. Vs. CCE

JUDGEMENT

(1.) Heard both sides.

(2.) The appellant filed this appeal against Order -in -Appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that Link Plates and Link Pins manufactured by the appellant and cleared to M/s. Elecon Engineering Co. are classifiable Under Heading 8431.00 of the Central Excise Tariff, as parts of material handling equipment. The appellant claimed the classification Under Heading 7308.20 as part of Industrial Chains.

(3.) The contention of the appellant is that they are manufacturing Industrial Chains which are classifiable Under Heading 73.08 of Tariff and these Link Plates are being used as part of the Industrial Chains, therefore, are rightly classifiable alongwith the Industrial Chains.