2010 (5) TMI 361

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....e Appellant. Shri D.K. Dutta, Consultant, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - This is an Appeal by the Department against Order of the Commissioner (Appeals) No. 78/CE(A)/GHY/05 dated 28-11-05, by which the Order of the Original Authority dated 2-8-04 which was in favour of the assessee, was upheld. 2. Heard both sides. 3. The relevant facts in brief are that t....

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....ur of the Respondent. 4. Learned S.D.R. representing the Department reiterates - the Grounds of Appeal and submits that these machineries are appropriately classifiable under sub-heading 8438.00. He draws our attention to the Tariff Heading 84.33 and submits that there is no specific entry for Tea machineries and that these Tea machineries are also usable for other purposes. 5. Learned Consu....

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....contention as proposed in the show cause notice is that the impugned machineries are classifiable under sub-heading 8438.00. The party's contention which stands upheld by the authorities below, is that they are rightly classifiable under sub-heading 8433.00 as the machineries are used for processing agricultural products. From a reading of the Tariff Entries, we find that the impugned machineries ....