2001 (3) TMI 803

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....er coming to a conclusion that the entity being assembled in the registered premises of the appellants should be classified under 9010 of the Central Excise Tariff and not eligible for the benefit of SSI exemption Notification No. 1/93-C.E. 2. Appeal Nos. 2958-2959/98 are filed by the same appellants against an Order-in-Appeal No. 460/98 of Commissioner (Appeals), Bangalore who vide his order determined, that the activity undertaken in the appellant's premises amount to manufacture and the entity was correctly classified under 9010.00 and benefit of exemption under Notification No. 111/94, dated 3-6-1994 was not admissible as the same is applicable only to goods classified under 9022 and since the appellants were manufacturing speci....

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....nted. Those classifications under the Customs Tariff have not been impugned in any fasion. (b) From the order-in-original No. 70/95, para 43 thereof we find that the Commissioner has come to the following : "I have also considered the expert opinion submitted by the assessee. Even the said experts have opined that the goods in question are used in association with the apparatus or equipment whose function is based on 'X-rays'. However, this fact is not in dispute and this fact alone cannot render the goods to qualify for classification under Ch. 9022. It is clearly established that it is an independent machinery which is used for processings/developing the X-ray films. Since, the said machineries have been used in the hospital/la....

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....d) We find that the Revenue is relying upon the HSN Explanatory Notes in respect of Chapter heading 9022 which excludes independent machines for developing radiographic or radio photographies places them under 9010. This is leading Revenue to contend that the product is excluded from heading 9022 by virtue of this exclusion note in the HSN from heading 9022 covered under 9010 being machine for automatically developing photographic (including cinematographic) laboratories (including apparatus for projection or drawing of patterns on sensitive semi-conductor materials) not specified or included elsewhere in this chapter, negetoscopes production screens. Further, we find, that this reliance on HSN Explanatory notes, arrived at by both i.e....