2004 (2) TMI 473

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....pellant. Shri Vikas Kumar, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - In this appeal at the instance of the assessee, the issue raised is whether the appellant's product 'Electro Static Water Treatment Units' (ESWTU) is a machinery for the production of a commodity for attracting concessional rate of duty of 10% adv. in terms of Notification No. 46/94, dated 1-....

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....7, Additional Commissioner had held in favour of the assessee. Under Notification No. 46/94-C.E., dated 1-3-94 exemption has been granted in respect of Central Excise Duty to the extent provided under the notification in respect of goods specified therein. According to the appellant, its product would come under Entry No. 55 under Chapter sub-heading 8543.00 - machinery for the production of a com....

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....he Electro Static Water Treatment unit manufactured by the appellant is a machinery used for production of water. 4. It is contened by the ld. DR that the view taken by the Commissioner (Appeals) is in accordance with law and it is not liable to be interfered with in this appeal. He points out that reliance placed by the appellant on Chapter Note 2 under Chapter 22 is of no help to the app....