2001 (5) TMI 418

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....Shri T.D. Bodade, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant is a manufacturer of machinery. It filed a classification list for "textile dyeing plant" and "machinery for cutting photographic paper", claiming their classification under headings 8451.10 and 8439.10 respectively of the tariff. Heading 84.51 includes machinery for dyeing fabrics made ....

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....stt. Commissioner [whose order has been upheld by Commissioner (Appeals) confirmed the classification of the goods as parts and their consequent liability to duty. The Asstt. Commissioner confirmed the demand for duty treating them as part. Hence this appeal. 3. We have heard both sides. 4. In its decision in Flat Products India Ltd. - 2000 (115) E.L.T. 629 the Tribunal held that w....

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....this matter was pending before the lower authorities and could not have been cited before them. We are of the view that the matter should be re-examined by the Asstt. Commissioner to see whether it is in fact covered by this decision. Mr. M.H. Patil undertakes to make submissions before the Asstt. Commissioner on the applicability of this decision within two months from the receipt of this order, ....