https://www.taxtmi.com/caselaws?id=107532 Goods were classified as machinery under Chapter 84.22 and treated as eligible for the concessional rate under Notification No. 51/93 after the classification was supported by a Chartered Engineer's certificate, the individual functions of the goods, and Section Note 4 of Section XVI of the Central Excise Tariff Act, 1985. The Revenue did not place material before the Tribunal to displace the evidentiary basis accepted by the lower authority, and its challenge rested only on assertions. The Commissioner (Appeals)' classification was therefore upheld, and the Revenue's objection to concessional treatment failed. en-us Mon, 05 May 2003 00:00:00 +0530 Fri, 23 Mar 2012 12:18:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107532 Goods were classified as machinery under Chapter 84.22 and treated as eligible for the concessional rate under Notification No. 51/93 after the classification was supported by a Chartered Engineer's certificate, the individual functions of the goods, and Section Note 4 of Section XVI of the Central Excise Tariff Act, 1985. The Revenue did not place material before the Tribunal to displace the evidentiary basis accepted by the lower authority, and its challenge rested only on assertions. The Commissioner (Appeals)' classification was therefore upheld, and the Revenue's objection to concessional treatment failed. Case-Laws Central Excise Mon, 05 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107532