2003 (7) TMI 336

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....spondent. [Order per : Gowri Shankar, Member (T)]. - These two appeals are against the order of the Commissioner (Appeals) confirming the order of the Assistant Commissioner of Customs rejecting the two claims of the appellant for refund of customs duty paid by it in excess. 2. The appellant is absent and unrepresented despite notice. We have read the memorandum of appeal and heard the de....

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....r (Appeals) confirmed this view saying that by application of Note 2(a) of Section XVI parts of a machine are to be classified in their own heading primarily. The appellant challenges this finding on the ground that since the goods are heating element in the furnace for use in the ammonia dissociator, the Commissioner has not correctly applied the rule. 4. We are unable to accept this conten....

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.... On appeal, the Commissioner (Appeals) relied upon Note 2(a) to Section XVI, and confirmed the order of the Assistant Commissioner. Hence this appeal. 6. The ground in the appeal is that the goods are intended to use as spare in the furnace in which the burner is classified. 7. Heading 8414.59 includes fans. Heading 8483.30 includes transmission shaft, and crank. Again by application o....