- (1.) This appeal under Section 130-E of the Customs Act, 1962 is directed against the order No. 234/1986-B. 2 rendered on 10-4-1986 by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi 'the cegat, in CD (SB) (T) Appeal No. 1933 of 1983 (B-2).
(2.) Whether there was justification for the CEGAT to classify the article "granite Press Roll" under Import Tariff Item No. 68. 01/16 (1) of the First schedule to the Customs Tariff Act, 1975 as it stood prior to its amendment on 28-2-1986, as against its classification made by the Collector (Appeals) under import Tariff Item No. 84.31 thereof, is the question which needs our consideration and decision in this appeal.
(3.) The appellant, a Company incorporated under the Companies Act, 1913, has two paper manufacturing units in India. As "granite Press Roll", which was required by the appellant to be used as a part of the machinery in one of its paper manufacturing units, was not indigenously made, the same was imported from United Kingdom by the appellant for such use. The Granite Press Roll, so imported, is goods or article which could be described thus: roll of 138" length and 22" diameter with raised spigots, fitted by mild steel shafts which are secured in position by means of mild steel end-plates hand-fitted to the spigots with mild steel nuts, the 3/8" cavity between the steel shaft and the granite shell, having been filled with concrete and the granite shell being of 7.18/8" thickness and the mild steel shaft 7" thickness. Thus, it is a part of machine made of parts of articles like granite, steel and concrete. Whatever be the description of the goods or article, the Granite Press Roll, it ift found by the CEGAT to be "a component part of paper-finishing machinery" its function being to give final finish or polish to the paper.;