1997 (6) TMI 111

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....R. Pant, SDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against Order-in-Appeal dated 16-10-1989. 2. The appellants imported calender rolls consisting of one number Swimming Roll as Bottom Roll with support, one number Swimming Roll as Top Roll with support, one number Aquitherm double-walled roll in second position (Drive Roll) with comp....

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.... that these are specifically covered under CTH 8420. 5. We have heard both sides. The goods admittedly are rolls in the calendering section of the machine. Our attention was drawn to the Dictionary of Paper Fourth Edition published under the Auspices and Direction of the American Paper Institute, Inc., 1980. This publication while referring to Fourdrinier Machines states : "The fourth s....

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....estion, however, is whether these should be treated as part of paper making machine or should be assessed in their own right as parts of calendering or rolling machine. The ld. Consultant placed considerable emphasis on the fact that these function as parts of calendering section of the paper making machine and therefore would merit classification as parts of the principal machine. The machine in ....