https://www.taxtmi.com/caselaws?id=81030 The Appellate Tribunal CEGAT, New Delhi upheld the classification of "Ultrasonic Cleaning Machines" under Chapter Heading 84.59(2) as production line machines. The Tribunal rejected the Revenue's appeal and dismissed objections on the maintainability of the appeal filed by an Assistant Collector under the direction of an Additional Collector. It concluded that the Ultrasonic Cleaning Machine's function of cleaning and improving component functioning aligns with the classification under 84.59(2) for machines designed for the production of commodities. en-us Thu, 22 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 18:38:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81030 The Appellate Tribunal CEGAT, New Delhi upheld the classification of "Ultrasonic Cleaning Machines" under Chapter Heading 84.59(2) as production line machines. The Tribunal rejected the Revenue's appeal and dismissed objections on the maintainability of the appeal filed by an Assistant Collector under the direction of an Additional Collector. It concluded that the Ultrasonic Cleaning Machine's function of cleaning and improving component functioning aligns with the classification under 84.59(2) for machines designed for the production of commodities. Case-Laws Customs Thu, 22 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81030