1995 (11) TMI 195

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....e Respondents. [Order per : R. Jayaraman, Member (T)]. -  This is an appeal from the Revenue against the order-in-appeal No. S/49-1592/84CL, dated 30-9-1985, allowing the appeal of the respondents. 2.  The respondents who are engaged in the manufacture of zip fastners have imported a consignment of complete machinery consisting of a number of machines for manufacture of polyster....

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....5, whereas, the respondents claimed classification under 84.59(2) of the erstwhile Tariff. The Collector(Appeals) accepted the classification claimed by the respondents and allowed the appeal. Shri Mondal's main plea is that even as per the description given in the invoice, each machine has got individual function and it cannot be said that each machine can be equated with zip manufacturing machin....

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....re specified     (2) Machines and mechanical appliances designed for the production of a commodity, machinery for treating metals, wood or similar materials, for stripping and cutting of tobacco leaf or for cutting or rolling tea leaves; machines for mounting card clothing nuclear reactors." 5 From the above we observe that 84.59 covers all machines and mechanical applianc....