2002 (1) TMI 573

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...., Consultants, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This is a Revenue appeal against the Order-in-Appeal No. C. Cus. 1034/97, dated 16-9-97 by which the claims of the assessee for classification of the automatic spraying machine under Heading 8424 has been upheld by the Commissioner (Appeals) including grant of benefit of Notification 43/78-Cus. The findings given....

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....was, therefore, not correct on the part of the lower authority to treat them as separate machines. Thirdly, the matter was examined by the Collectors' conference in 1979 and it was clearly identified that the primary function of the automatic machine is that of spraying the leather and not drying and cooling and hence, the classification of the machine would be under Heading 8421 (new Heading 842....

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....ase, there is no provision in Valuation Rules for fixing an ad hoc value for any part of the machine when the invoice has been submitted for the entire machine. 2. The Revenue has come in appeal on the ground that from the catalogue it is seen that the conveyors, dryers and coolers are only "optional accessories" and cannot be said to be compulsorily supplied along with the main machine. As ....