2002 (1) TMI 883

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....aikh, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The question for consideration in this appeal is the classification of goods manufactured by the appellant, which are described as "palm oil mill machinery". It sought classification of the goods under Heading 8437.00 of the tariff. The department was of the view that the goods are classifiable under Heading 8479....

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....lied upon by the Assistant Collector. The appeal first relies upon a certificate issued to it by the Assistant Director of Horticulture, Nellore District, Andhra Pradesh. This certificate is of no assistance whatsoever to the appellant. All that it says is that Simhapuri Agro Products (P) Ltd., located in Nellore District, Andhra Pradesh, processes fresh fruit bunches of oil palm and comes under t....