1997 (5) TMI 222

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....or the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This appeal is directed against order in appeal, dated 30-7-1991. The appellants imported an Automatic antifriction machine. They claimed assessment under Heading 8461.90. Subsequently, however, they sought assessment of goods under CTH 8460.90 read with Notification No. 40/78. While revised classification under Heading 8460.90 w....

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....or [radial] or any other special shape is nothing but an internal plunge groove grinding machine. Collector (Appeals) appears to have erred in holding that appellant's machine performs other functions also except grinding. 3. Appearing for the revenue ld. DR submits that the appellants ought to have substantiated their claim with reference to literature and supplier's certificate. 4.&em....

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....aring outer races". As against this description the appellant's machine in this case also performs other aforesaid functions and, therefore, it is not a machine exclusively performing only the function described against S. No. 27 but performing certain other functions and, therefore, going beyond the machines described against the said S. No. 27. In other words, S. No. 27 covers a particular machi....

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....cal) or any other special shape and therefore it would remain a grinding machine for grinding different types of grooves. Different dressers and diamond holds are needed depending upon the requirement of the customer. Apart from this, it is contended by the appellants that the machine in question is with only [radial] dresser and not with a cylindrical or a special profile dresser and therefore, t....