1994 (8) TMI 96

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..... Dave, Advocate, for the Appellants. Shri B.K. Singh, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  M/s. Elecon Engg. Co. Ltd., Vallabh Vidyanagar have filed these three appeals against two orders of the Collector of Central Excise (Appeals), Bombay and an order of the Collector of Central Excise (Appeals), Ahmedabad. The issue in all these appeals being the s....

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....at the goods are only component parts of such machinery and hence classifiable under Heading 84.31 or other headings appropriate to parts. Classification of the goods either as complete machinery or the parts is the issue to be decided in these appeals. 3. Shri P.M. Dave, advocate for the appellant company argued that the order of the Collector of Central Excise (Appeals), Ahmedabad, had c....

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.... order and the gate passes by which the goods manufactured are cleared would show that the appellant has manufactured and cleared the complete machinery in disassembled form. It is further argued that the complete machinery has of necessity to be manufactured in the appellant's company, since it is first to be tested. It is only after completion of such successful testing that machines are disasse....

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....o the Collector (Appeals), a request had been made by the appellants to make available copies of the gate passes which the Collector (Appeals) had directed the department to produce, so that a suitable explanation could be tendered at the subsequent hearing. It is seen from the Collector (Appeals) order that no such subsequent hearing was held. Since the Collector has come to the finding on examin....