1997 (5) TMI 149

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nagar, Advocates, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - The respondents imported one Agitation System comprising of Agitators. These were classified under CTH 8479.82. The respondents claimed benefit of exemption Notification No. 59/87, dated 1-3-1987 (as amended). This was rejected by the Assistant Collector, who however, allowed them the benefit of exemption unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ne Monomer is completely polymerised the resultant product, viz. Polystyrene, is extruded in pellet form for being bagged and marketed. The function of the Agitator is : (1) to agitate/mix and keep the partially polymerised reactant homogenous. (2) to control the molecular weight of the product which determines the characteristics of the finished product. Polystrene is a Thermop....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....For the sake of clarity, we are reproducing Sl. No. 50 of Notification No. 59/87.   "50. 84.79 Goods falling under sub-heading Nos. 8479.20, 8479.30, 8479.40; sub-heading No. 8479.81 excluding wire coil winders; and machinery used for the production of a commodity." 5.2 It was contended before us by the learned DR that this Sl. No. does not refer to sub-heading 8479.82, un....