2000 (11) TMI 1178

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.... the Respondnets. [Order per : V.K. Agrawal, Member (T)]. -  In these two appeals - one filed by M/s. Fair Banks Morse (I) Ltd. and other filed by the Revenue - arising out of common Order-in-Appeal, the issue involved is whether various parts of the Power Driven Pumps are classifiable under Heading 84.13 as claimed by the assessee or under different headings/sub-headings of the Schedule to....

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....s clear direction the show cause notice was issued to them after a lapse of 3 years on 25-5-98 seeking their views as to why the earlier approved classification list should not be re-confirmed; that the Asstt. Commissioner, under Adjudication Order No. 133/98 dated 21-9-98, confirmed the modified classification list without assigning any reason or giving any ground for modification; that they pref....

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....g delay in delivery of judgment gives rise to unnecessary speculations in the minds of the parties to case. He has also relied upon the decision in the case of Kunwar Singh v. Shree Thakurji Maharaj, 1995 Supp (4) SCC 125. He finally submitted that parts manufactured by them can be used exclusively only in the Power Driven Pumps manufactured by them and these cannot be utilised in any other Power ....

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....sioner (Appeals) has classified 4 items namely End Tube Tension Nut, Adjusting Nut, Lock Nut and CIL Thrower Nut under Heading 84.13 holding them to be classified as parts of P.D. Pumps; that the assessee himself had requested the Asstt. Collector under their letters dated 26-8-94 and 29-9-94 to classify these items under Heading 73.18; that these are parts of general use which cannot be classifie....