1997 (9) TMI 204

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.... the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the assessee against the impugned order passed by the Collector (Appeals), Bombay. 2. Whether Control Panel is classifiable under Tariff Item 68 as claimed by the assessee or under Tariff Item 45 as per the department is the issue to be considered in this case. 3. When the matter was pos....

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....hine as specified under Item No. 45. Tariff Item 45 reads as under : Item No. 45 : Weighing Machines   Item No. Tariff Description Rate of Duty   45 Machinery and appliances for determination of weight including parts of weight-bridges. Fifteen per cent ad valorem.   Explanation : This item does not include scales having arms of equal length which....

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....erruption and has nothing to do with determination, control and/or monitoring, directly or indirectly, the weight of the material. Since they are filing an additionl evidence before us and the authorities below have had no opportunity to go into this additional evidence, we are remanding the matter to the concerned Commissioner (Appeals) to examine this issue afresh taking into consideration the a....