2000 (8) TMI 382

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....pellant. Shri V.K. Chaturvedi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The prayer in the application is for dispensing with the pre-condition of deposit of Rs. 5,47,967.00 confirmed as duty against the appellants and penalty of amount of Rs. 10,000/-. 2. Shri B.N. Chattopadhyay, ld. Consultant appearing for the appellant submits that the dispute involv....

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....e nothing but filtering or purifying apparatus for liquids, the mere fact that they are used in the paper making units for cleaning of the waters which in turn is used for cleaning of paper machinery would not make the same as parts of paper making machinery. Similarly water shower would be properly classifiable under heading 84.24 inasmuch as the same is a mechanical appliance for dispersing or s....