https://www.taxtmi.com/caselaws?id=110586 Appellate jurisdiction was upheld where the Revenue itself had filed the appeal before the Commissioner (Appeals) without objecting to territorial competence, and the governing rule for the relevant period vested jurisdiction in Vadodara; an office order could not displace that rule without amendment. The goods were also held correctly classifiable under Heading 8430.00 because the deck assembly was a complete integrated machine or equipment performing a single defined function for mineral oil and natural gas extraction; under Note 4 of Section XVI, such composite equipment is classified by its function and not as mere parts under Heading 8431.00. Both Revenue objections failed. en-us Thu, 11 Dec 2003 00:00:00 +0530 Tue, 17 Apr 2012 16:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110586 Appellate jurisdiction was upheld where the Revenue itself had filed the appeal before the Commissioner (Appeals) without objecting to territorial competence, and the governing rule for the relevant period vested jurisdiction in Vadodara; an office order could not displace that rule without amendment. The goods were also held correctly classifiable under Heading 8430.00 because the deck assembly was a complete integrated machine or equipment performing a single defined function for mineral oil and natural gas extraction; under Note 4 of Section XVI, such composite equipment is classified by its function and not as mere parts under Heading 8431.00. Both Revenue objections failed. Case-Laws Central Excise Thu, 11 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110586