2000 (8) TMI 408

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....i G. Suresh, CA, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - In both these Revenue appeals, the issue is common. Therefore they are taken up together for disposal as per law. 2. The Revenue is aggrieved against the rejection of the departmental appeals by the Commissioner (Appeals) in respect of the two Orders-in-Appeal No. 57/92 (CBE), dated 18-3-1992 and No. 61/92-....

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.... "I have examined the order-in-original of the Assistant Collector, contentions of the Department and the Respondents carefully. As could be seen from the list of functions of the equipment provided in a Trailer Mounted Transportable Service Unit, it contains three essential functions viz. (i) Cleaning (ii) Lubricating and (iii) filling of oil. None of this could be called the principal function....

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....(Appeals) filed these appeals and contend that both the authorities below have committed error in classifying the item under sub-heading 8479.00 and that the item is required to be classified under heading 8467.00 by applying the Interpretative Rule 3(b). 4. Shri S. Kannan, learned DR reiterates the ground taken up by the Revenue in the appeals for re-classifying the item. 5. Shri ....

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....of the item under chapter sub-heading 8479. The Tribunal by Final Order No. 2167/97, dated 29-9-1997 has upheld the assessee's claim and dismissed the Revenue's appeal. Para 3 of the order is reproduced below : "The learned lower authority has held the goods to be considered as compressor only. The whole set is mounted as one unit and the compressor forms one of the components in the Unit. The ....