2000 (9) TMI 500

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....hri V.K. Chaturvedi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Vide impugned order, the authorities below have confirmed the demand of duty of Rs. 5,47,967.00 and has imposed personal penalty of Rs. 10,000/- on the appellants. 2. Shri B.N. Chattopadhyay, learned Consultant appearing for the appellant submits that the dispute involved in the present ap....

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....ing or purifying apparatus for liquids, the mere fact that they are used in the paper making units for cleaning of the water 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 spraying liquids. He s....

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....ssue involved before us. There is no dispute about the functions being performed by the said items in question. The Assistant Commissioner has referred to Section Note 3 of Section (xvi) which is to the effect that -"Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines adopted for the purpose of performing t....

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.... of the paper making machinery used in the said machinery directly for manufacture of paper, the same have been specifically mentioned by name as against headings 84.24 and 84.21. Section Note 2 of Section XVI is to the effect that parts of the machines have to be classified according to Rule 2(a) to (c) enumerated therein. Rule 2(a) of Chapter Note 2 is to the effect that "Parts which are goods i....