1996 (2) TMI 212

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....dent from the description of the products in the Bill of Entry and the Invoice. 3. The department classified it under Heading 84.65 but it was their contention that the correct Heading was 8417(1). Their request for reassessment was rejected by the Assistant Collector before whom the drawings were produced on the ground that although the imported goods were "Atomizer Wheel" in Hastelloy with bushings, the invoice does not show any reference number of the goods to correlate with the drawing produced. 2. He, however, accepted that the subject goods were essential parts for suspended particle drying plant but noted that atomizer wheel had been imported and invoiced separately. 3. The Learned Collector (Appeals) also rej....

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.... Entry and Invoice it is essential parts for suspended particle drying plant, therefore, it is covered by Heading 84.17. 9. In response to the queries from the Bench, the Learned Representative for the appellants, however, stated that such machinery and equipment for food and drinks other than used for treating milk is covered by sub-heading 2 but since Atomizer Wheel is part of the machinery used for drying milk and converting it into milk powder, therefore, sub-heading 2 will not be attracted and it would fall under 84.17(1) only. 10. The Learned DR drew attention to the order of the Assistant Collector and the Collector (Appeals) and stated that in the absence of any model no. and part no. in either of Bill of Entry or In....

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....tion 2(b) of Section XIV parts suitable for use solely or principally with a particular kind of machine or with a number of machines falling under the same heading are to be classified with the machines of that kind. 15. It is also seen that even at the original stage the fact that this item was essential part for suspended particle drying plant had not been questioned. 16. We also note that the appellants have in their statement of facts incorporated the details of the machines and its uses in its grounds of appeal and the department has not produced any document(s) to show it was in any way incorrect. 17. The Learned DR's contention has also got some force to the extent that the corresponding part no. or model no. ....