1997 (4) TMI 219

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....an, Shiben K. Dhar, JJ. REPRESENTED BY : Ms. Amrita Mitra, Advocate, for the Appellants. Shri K.K. Jha, SDR, for the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - All these appeals involving common question of law and facts were heard together and are being disposed of by this order. 2. Before proceeding with the matter, applications for change in the cause title by ....

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.... under 8464.90. This is strongly opposed by the learned DR, who submits that the description under 8464.90 refers to `machine tools for cold working glass', and the impugned goods on which the machine tools is expected to work are not cold glass. 5. We have heard both sides. 6. On hearing both sides, we are satisfied that as against 8464 (sic) which refers to `machine-tools for wor....

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....nd not the Tariff rate. The Collector (Appeals) however, has not given any finding on this aspect. Even if the machines are classifiable under 8479.89, they would still be eligible to benefit of Notification No. 313/86, dated 13-5-1986 for auxiliary duty. We agree with the contention of the learned Advocate, in this regard, keeping in view the ratio of the judgment in the case of Vishal Electronic....