2001 (9) TMI 411

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....gi, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Indo Berg Ltd., is whether Powder Coveying system, manufactured by them is classifiable under sub-heading 8434.90 of the Schedule to the Central Excise Tariff Act as parts of dairy machinery or under Heading No. 84.28 as "Other lifting, handling, loading or unloading machin....

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..... The learned Advocate finally relied upon the decision in the case of Laxmi Boilers v. CCE & C, Mumbai-II - 2001 (138) E.L.T. 1189 (Tribunal) = 2001 (46) RLT 242 (CEGAT) wherein the benefit of Notification No. 205/88 was extended to the conveyors and Control Panels as parts of boiler and contended that accordingly the impugned product needs to be classified under sub-heading 8434.90 of the Tariff....

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....airy Development Corp. v. C.C., Bombay, 2000 (119) E.L.T. 629 (T) (iii)    Lohia Star Lingers Ltd. v. C.C.E., Kanpur, 1999 (113) E.L.T. 648 (T) = 1999 (33) R.L.T. 358 (CEGAT). 4. We have considered the submissions of both the sides. It is not disputed by the Appellants that the product in question 'Powder Conveying System' conveys material that is milk powder in the prese....

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....htly classifiable under Heading 84.28 even though it is finally to be incorporated in dairy machines. According to Explanatory Notes of H.S.N. below Heading 84.34, Parts of the machine are to be classified in the same heading "subject to the general provisions regarding the classification of parts (see the General Explanatory Notes to Section XVI)." Note 2(a) to Section XVI of the Central Excise T....