2002 (3) TMI 458

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....llant. Shri Virag Gupta, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants manufacture plastic injection moulding machines. They imported a machine called "VST Controls" and claimed classification under Heading 84.71 of the CETA. The Dy. Commissioner classified it under 85.37 which classification was upheld by the Commissioner (Appeals) resulting in the pr....

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....goods was seen by both the officers. We have also seen the write-up. This is essentially a process control machine. The machine monitors dimensional requirements as also the quality of the moulded parts. The machine is capable of directing speed control revolution. It is essentially a hybrid machine consisting of both analogue and digital systems. 3. Although the Dy. Commissioner did not s....