1999 (3) TMI 327

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...., for the Respondents. [Order per : S.L. Peeran, Member (J)]. - This is a Revenue Appeal against the Commissioner (Appeals)'s order dated 13-12-1990 holding that the imported items namely jigs and fixtures were not accessories but component parts of machine tools and hence they would be entitled to the benefit of Notification No. 156/86 and thus they are required to be classified under Chapt....

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....he items imported forms part of machine and they have not produced the catalogue. Ld. Collector (Appeals) merely accepted the plea that they are part of machines classifiable under Heading 98.06/84.66 and being eligible for the Notification No. 156/86, without giving any reasons and details how the parts are not accessories. There is no evidence placed by the importer even before us to support the....